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Title

BILLS

Tax Laws Amendment (Research and Development) Bill 2010, Income Tax Rates Amendment (Research and Development) Bill 2010

In Committee

Database

Senate Hansard

Date

23-08-2011

Source

Senate

Parl No.

43

Electorate

 

Interjector

 

Page

5163

Party

ALP

Presenter

 

Status

Final

Question No.

 

Questioner

 

Responder

 

Speaker

Carr, Sen Kim

Stage

In Committee

Type

 

Context

BILLS

System Id

chamber/hansards/48af2d83-d811-41d9-874b-d9e299d7e485/0017


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Tuesday, 23 August 2011
Page: 5163


Senator CARR (Victoria—Minister for Innovation, Industry, Science and Research) (12:53): The Senate considers this bill to be a bill which imposes taxation within the meaning of section 53 of the Constitution. Accordingly, the government moves this amendment as a request:

(1) Schedule 1, item 4, page 3 (line 21), omit “1 July 2010”, substitute “1 July 2011”.

This amendment goes to the issue of the start date. The effect of this amendment is to make a minor change to schedule 1, item 4 of the bill to defer assessment for incomes commencing on or after 1 July 2011. The start date will be amended to 1 July 2011.

Question agreed to.

Bill agreed to, subject to request.

Bills reported; report adopted.