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Bills of the current Parliament

Although every effort is made to ensure the accuracy of bills homepages, the authoritative sources for verifying the progress of bills are the House of Representatives Votes and Proceedings and the Journals of the Senate.

Tax and Superannuation Laws Amendment (2014 Measures No. 5) Bill 2014


Type
Government
Originating house
House of Representatives
Status
Before Senate
Portfolio
Treasury

Summary

Amends the: Income Tax Assessment Act 1997 and Taxation Administration Act 1953 to abolish the mature age worker tax offset; Income Tax Assessment Act 1997 and Shipping Reform (Tax Incentives) Act 2012 to abolish the seafarer tax offset; and Income Tax Assessment Act 1997 to: reduce the tax offset rates available under the research and development tax incentive by 1.5 per cent; and update the list of deductible gift recipients.

Progress of bill

For committee reference information, please see the Notes section at the end of this page.

House of Representatives
Introduced and read a first time 04/09/14  
Second reading moved 04/09/14  
Second reading debate 24/09/14  
Second reading agreed to 24/09/14  
Third reading agreed to 24/09/14  
     
Senate
Introduced and read a first time 25/09/14  
Second reading moved 25/09/14  
     

Text of bill

  • First reading

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

Senate
  • Opposition [sheet 7647]
WONG, Sen Penny

MS-Word PDF HTML

Schedules of amendments

Bills Digest



Notes
  • Referred to Committee (25/09/2014): Senate Economics Legislation Committee; Committee report (28/10/2014)
  • Access information for House of Representatives and Senate committees