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Bills of the current Parliament

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


Type
Government
Originating house
House of Representatives
Status
Before Reps
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  
     

Text of bill

  • First reading

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest



Notes