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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.

Tax Laws Amendment (2004 Measures No. 1) Bill 2004


Previous citations:

Tax Laws Amendment (2004 Measures No. 7) Bill 2003



Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the: Income Tax Assessment Act 1936 in relation to: broadening the list of eligible medical expenses to include payments in relation to guide dogs; rules for payments, loans and forgiven debts made by a trustee to a private company’s shareholder; and deductions for dividends on-paid to non-resident owners; Income Tax Assessment Act 1997 in relation to: income tax deductions for transport expenses for travel between workplaces; small business capital gains tax relief and discretionary trusts; net input tax credits and capital gains tax; and updating the list of deductible gift recipients; Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 to clarify the treatment of claims for fuel purchased in the 3 years preceding the scheme’s introduction; A New Tax System (Australian Business Number) Act 1999 to clarify permitted disclosure of Australian Business Number information; Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 in relation to income tax deductions for fund-raising event contributions; and 5 Acts to require that charities be endorsed in order to access relevant tax concessions. Also contains application and transitional 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 19/02/04  
Second reading moved 19/02/04  
Second reading agreed to 04/03/04  
Third reading agreed to 04/03/04  
     
Senate
Introduced and read a first time 08/03/04  
Second reading moved 08/03/04  
Second reading agreed to 15/06/04  
Committee of the Whole debate 15/06/04 Amendment details: 5 Government agreed to
Third reading agreed to 15/06/04  
     
House of Representatives
Consideration of Senate message 17/06/04 Details: House agreed to Senate amendments
     
Assent 29/06/04 Act no.: 95 of 2004
     

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