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 (Special Conditions for Not-for-profit Concessions) Bill 2012

Originating house
House of Representatives
Not Proceeding


Amends taxation legislation to: restate the ‘in Australia’ special conditions for income tax exempt entities, ensuring that they generally must be operated principally in Australia and for the broad benefit of the Australian community; standardise the other special conditions entities must meet to be income tax exempt; standardise the term ‘not-for-profit’; and codify the ‘in Australia’ special conditions for deductible gift recipients ensuring that they must generally operate solely in Australia, and pursue their purposes solely in Australia (with some exceptions, such as overseas aid funds and some environmental organisations).

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 23/08/12  
Second reading moved 23/08/12  
Lapsed at dissolution 05/08/13  

Text of bill

  • First reading


Explanatory memoranda

  • Explanatory memorandum


Second reading speeches

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest

  • Referred to Committee (23/08/2012): Senate Community Affairs Legislation Committee; Committee report (12/09/2012)
  • Referred to Committee (23/08/2012): Joint Committee on Corporations and Financial Services; Committee report (10/09/2012)
  • Access information for House of Representatives and Senate committees