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

Bills of previous Parliaments

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Tax Laws Amendment (2012 Measures No. 3) Bill 2012

Originating house
House of Representatives


Part of a package of three bills in relation to the Seasonal Labour Mobility Program and other taxation matters, the bill amends the: Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Income Tax (Transitional Provisions) Act 1997 and Taxation Administration Act 1953 to apply a new final withholding tax to income derived by non-resident workers participating in the Seasonal Labour Mobility Program; Excise Act 1901 and Excise Tariff Act 1921 to specify the circumstances where blending the same types of gaseous fuels or the same types of aviation fuels, which have been taxed at different rates, are not treated as excise manufacture and are therefore subject to additional duty; Income Tax Assessment Act 1936 to retrospectively clarify that trust beneficiaries who are minors cannot receive the low income tax offset for unearned income earned through trust distributions; and Income Tax Assessment Act 1997 to: provide income tax exemptions for clean energy payments made to recipients of payments made under certain schemes; and make the employment termination payment tax offset dependent on an individual’s total taxable income.

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  
Referred to Federation Chamber 30/05/12  
Second reading debate 30/05/12  
Second reading agreed to 30/05/12  
Reported from Federation Chamber 31/05/12  
Third reading agreed to 31/05/12  
Introduced and read a first time 18/06/12  
Second reading moved 18/06/12  
Second reading debate 18/06/12  
Second reading agreed to 18/06/12  
Third reading agreed to 18/06/12  
Text of bill as passed both Houses 18/06/12  
Assent 21/06/12 Act no.: 58 - Year: 2012

Text of bill

  • First reading

  • As passed by both Houses


Explanatory memoranda

  • Explanatory memorandum

  • Revised explanatory memorandum


Second reading speeches

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest

  • Referred to Committee (24/05/2012): Senate Community Affairs Legislation Committee; 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 )