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Bills of the current Parliament

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Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015


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

Summary

Amends the: Income Tax Assessment Act 1997 to ensure that capital gains tax scrip for scrip roll-over rules apply appropriately; Income Tax Assessment Act 1936 to remove the income tax exemption for employees of an Australian government agency who work overseas for not less than 91 days delivering Official Development Assistance; and Superannuation (Unclaimed Money and Lost Members) Act 1999 to increase the account balance threshold below which small lost member accounts must be transferred to the Commissioner of Taxation.

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 20/08/15  
Second reading moved 20/08/15  
     

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