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MINERALS RESOURCE RENT TAX BILL 2011E MINERALS RESOURCE RENT TAX (CONSEQUENTIAL AMENDMENTS AND TRANSITIONAL PROVISIONS) BILL 2011E MINERALS RESOURCE RENT TAX (IMPOSITION—GENERAL) BILL 2011E MINERALS RESOURCE RENT TAX (IMPOSITION—CUSTOMS) BILL 2011E MINERALS RESOURCE RENT TAX (IMPOSITION—EXCISE) BILL 2011E PETROLEUM RESOURCE RENT TAX ASSESSMENT AMENDMENT BILL 2011E PETROLEUM RESOURCE RENT TAX (IMPOSITION—GENERAL) BILL 2011E PETROLEUM RESOURCE RENT TAX (IMPOSITION—CUSTOMS) BILL 2011E PETROLEUM RESOURCE RENT TAX (IMPOSITION—EXCISE) BILL 2011E TAX LAWS AMENDMENT (STRONGER, FAIRER, SIMPLER AND OTHER MEASURES) E BILL 2011E SUPERANNUATION GUARANTEE (ADMINISTRATION) AMENDMENT BILL 2011

Messages from the House of Representatives were reported transmitting for the concurrence of the Senate the following bills:

 Message no. 333, dated 2 February 2012—A Bill for an Act about a minerals resource rent tax, and for related purposes.

 Message no. 323, dated 23 November 2011—A Bill for an Act to make consequential amendments and deal with transitional matters arising from the enactment of the Minerals Resource Rent Tax Act 2011, and for other purposes.

 Message no. 322, dated 23 November 2011—A Bill for an Act to impose minerals resource rent tax, so far as that tax is neither a duty of customs nor a duty of excise.

 Message no. 321, dated 23 November 2011—A Bill for an Act to impose minerals resource rent tax, so far as that tax is a duty of customs.

 Message no. 320, dated 23 November 2011—A Bill for an Act to impose minerals resource rent tax, so far as that tax is a duty of excise.

 Message no. 324, dated 23 November 2011—A Bill for an Act to amend the Petroleum Resource Rent Tax Assessment Act 1987, and for other purposes.

 Message no. 319, dated 23 November 2011—A Bill for an Act to impose a tax in respect of the profits of certain petroleum projects, so far as that tax is neither a duty of customs nor a duty of excise.

 Message no. 318, dated 23 November 2011—A Bill for an Act to impose a tax in respect of the profits of certain petroleum projects, so far as that tax is a duty of customs.

 Message no. 317, dated 23 November 2011—A Bill for an Act to impose a tax in respect of the profits of certain petroleum projects, so far as that tax is a duty of excise.

 Message no. 334, dated 2 February 2012—A Bill for an Act to amend the law relating to taxation and superannuation, and for related purposes.

 Message no. 335, dated 2 February 2012—A Bill for an Act to improve superannuation coverage for employees and change the way of working out employers' individual superannuation guarantee shortfalls, and for related purposes.


The Assistant Treasurer (Senator Arbib) moved—That these bills may proceed without formalities, may be taken together and be now read a first time.

Question put and passed.

Bills read a first time.

Senator Arbib moved—That these bills be now read a second time.

Explanatory memoranda: Senator Arbib tabled revised explanatory memoranda [3] relating to the Minerals Resource Rent Tax Bill 2011, the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, the Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, the Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, the Minerals Resource Rent Tax (Imposition—General) Bill 2011, the Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011 and the Superannuation Guarantee (Administration) Amendment Bill 2011.

On the motion of Senator Arbib the debate was adjourned till the next day of sitting.