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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.

Pay As You Go Withholding Non-compliance Tax Bill 2012


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Introduced with the Tax Laws Amendment (2012 Measures No. 2) Bill 2012, the bill imposes a pay as you go (PAYG) withholding non-compliance tax on directors and, in some circumstances, their associates where their company has a PAYG withholding liability for an income year and the director or associate is entitled to a credit for amounts withheld by the company during the income year.

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 24/05/12  
Second reading moved 24/05/12  
Second reading debate 20/06/12  
Second reading agreed to 20/06/12  
Third reading agreed to 20/06/12  
     
Senate
Introduced and read a first time 21/06/12  
Second reading moved 21/06/12  
Second reading debate 27/06/12  
Second reading agreed to 27/06/12  
Third reading agreed to 27/06/12  
     
Text of bill as passed both Houses 27/06/12  
Assent 29/06/12 Act no.: 95 - Year: 2012
     

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
  • Revised 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 (24/05/2012): House Standing Committee on Economics; Committee report (18/06/2012)
  • Access information for House of Representatives and Senate committees
  • An electronic version of this Act is available in ComLaw ( www.comlaw.gov.au )