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Bills of the current Parliament

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Income Tax (Attribution Managed Investment Trusts—Offsets) Bill 2015


Type
Government
Originating house
House of Representatives
Status
Assent
Portfolio
Treasury

Summary

Part of a package of four bills to establish a new tax system for certain managed investment trusts, the bill imposes tax on trustees of an attribution management investment trust in relation to amounts of a character relating to tax offsets in certain circumstances.

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 03/12/15  
Second reading moved 03/12/15  
Second reading debate 10/02/16  
Second reading agreed to 10/02/16  
Third reading agreed to 10/02/16  
     
Senate
Introduced and read a first time 22/02/16  
Second reading moved 22/02/16  
Lapsed at prorogation 17/04/16  
Consideration of House of Reps message 02/05/16 Details: In response to a request from the House, the Senate agreed to resume consideration of the bill
Second reading moved 04/05/16  
Second reading debate 04/05/16  
Second reading agreed to 04/05/16  
Third reading agreed to 04/05/16  
     
Finally passed both Houses 04/05/16  
Assent 05/05/16 Act no: 48 - Year: 2016
     

Text of bill

  • First reading

MS-Word PDF HTML
  • As passed by both Houses

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
  • Referred to Committee (04/02/2016): Senate Economics Legislation Committee; Committee report (10/03/2016)
  • Access information for House of Representatives and Senate committees
  • An electronic version of this Act is available in ComLaw ( www.comlaw.gov.au )