Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Bill 2018

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Passed Both Houses
Parliament no
45

Track (What's this?)

Permalink

Summary

Introduced with the Excise Tariff Amendment (Collecting Tobacco Duties at Manufacture) Bill 2018, the bill amends the: Income Tax Assessment Act 1997 to remove the income tax deduction for certain payments if the associated withholding obligations have not been complied with; Taxation Administration Act 1953 to require entities providing road freight, IT or security, investigation or surveillance services that have an ABN to report to the ATO information about transactions in which other entities are engaged to undertake those services on their behalf; and Excise Act 1901 and Taxation Administration Act 1953 to establish a framework to make excise duty on tobacco due and payable at the time of manufacture.

Progress

House of Representatives
Introduced and read a first time 20 Sep 2018
Second reading moved 20 Sep 2018
Second reading debate 17 Oct 2018
Second reading agreed to 17 Oct 2018
Third reading agreed to 17 Oct 2018
Senate
Introduced and read a first time 18 Oct 2018
Second reading moved 18 Oct 2018
Second reading debate 15 Nov 2018
Second reading agreed to 15 Nov 2018
Third reading agreed to 15 Nov 2018
Finally passed both Houses 15 Nov 2018

Documents and transcripts

Text of bill

Word Format PDF Format HTML Format

Explanatory memoranda

Word Format PDF Format HTML Format

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

PDF Format HTML Format

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.