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Tax Laws Amendment (2013 Measures No. 4) Bill 2013

Originating house
House of Representatives
Not Proceeding
Parliament no

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Amends: the Income Tax Assessment Act 1997 to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or more for an income year; the Industry Research and Development Act 1986 to: provide that the conditions for eligibility of research and development activities conducted outside Australia continue to operate as intended; and require Innovation Australia to assess and ensure compliance in relation to the research and development tax incentive; the Taxation Administration Act 1953 to enable entities to anticipate an expected tax offset refund for certain expenditure through quarterly payments; five Acts to make consequential amendments; and the A New Tax System (Goods and Services Tax) Act 1999, Income Tax Assessment Act 1936 and Taxation Administration Act 1953 to provide that excess goods and services tax is only refundable in certain circumstances.


House of Representatives
Introduced and read a first time 26 Jun 2013
Second reading moved 26 Jun 2013
Lapsed at dissolution 05 Aug 2013

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Helpful information

Text of bill

  • First reading: Text of the bill as introduced into the Parliament
  • Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
  • As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

  • Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
  • Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
  • Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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