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Text of bill | Explanatory memoranda | Second reading speeches | Proposed amendments | Schedules of amendments | Bills Digest

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.

Income Tax Rates Amendment (Research and Development) Bill 2010


Type
Government
Originating house
House of Representatives
Status
Not Proceeding
Portfolio
Treasury

Summary

Introduced with the Tax Laws Amendment (Research and Development) Bill 2010, the bill amends the Income Tax Rates Act 1986 to provide that the rate of additional income tax payable on all or part of a recoupment for research and development activities is 10 per cent.

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 13/05/10  
Second reading moved 13/05/10  
Second reading debate 17/06/10  
Second reading agreed to 17/06/10  
Third reading agreed to 17/06/10  
     
Senate
Introduced and read a first time 21/06/10  
Second reading moved 21/06/10  
Lapsed at end of Parliament 28/09/10  
     

Text of bill

  • First reading

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML
  • Correction to explanatory memorandum

MS-Word PDF HTML
  • Replacement 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 (13/05/2010): Senate Economics Legislation Committee
  • Committee report (15/06/2010)
  • Access information for House of Representatives and Senate committees