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Bills of previous Parliaments

Although every effort is made to ensure the accuracy of bills homepages, the authoritative sources for verifying the progress of bills are the House of Representatives Votes and Proceedings and the Journals of the Senate.

International Tax Agreements Amendment Bill (No. 1) 2002


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the International Tax Agreements Act 1953 to: give legislative authority to an agreement between Australia and the Russian Federation and a protocol to amend the existing convention between Australia and the United States of America, in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; and extend existing rules that exclude royalties taxable on a net basis under a tax treaty from the scope of the royalty withholding tax provisions.

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 21/03/02  
Second reading moved 21/03/02  
Second reading agreed to 29/05/02  
Third reading agreed to 29/05/02  
     
Senate
Introduced and read a first time 19/06/02  
Second reading moved 19/06/02  
Second reading agreed to 27/06/02  
Third reading agreed to 27/06/02  
     
Assent 03/07/02 Act no.: 59 - Year: 2002
     

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