Save Search

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 2011


Previous citations:

Income Tax Rates Amendment (Research and Development) Bill 2010



Type
Government
Originating house
House of Representatives
Status
Act
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 30/09/10  
Second reading moved 30/09/10  
Second reading debate 22/11/10  
Second reading agreed to 22/11/10  
Third reading agreed to 22/11/10  
     
Senate
Introduced and read a first time 23/11/10  
Second reading moved 23/11/10  
Second reading debate 22/08/11  
Second reading agreed to 22/08/11  
Committee of the Whole debate 22/08/11  
Committee of the Whole debate 23/08/11 Requests details: 1 Government agreed to
     
House of Representatives
Consideration of Senate message 24/08/11 Details: House made Senate requested amendment
     
Senate
Third reading agreed to 24/08/11  
     
Text of bill as passed both Houses 24/08/11  
Assent 08/09/11 Act no.: 92 - Year: 2011
     

Text of bill

  • First reading

MS-Word PDF HTML
  • As passed by both Houses

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML
  • Supplementary explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

Senate
  • Government [sheet CJ268]

MS-Word PDF HTML

Schedules of amendments

  • Schedule of the request by the Senate for an amendment

MS-Word PDF HTML

Bills Digest



Notes