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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.

Tax Laws Amendment (2013 Measures No. 1) Bill 2013


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the Income Tax Assessment Act 1997 to: ensure that the small business connected entity test and the capital gains tax scrip for scrip roll-over stakeholder tests apply appropriately; exempt from income tax Disaster Income Recovery Subsidy payments made in relation to natural disasters which occurred during 3 January to 30 September 2013; and add a new general category to the list of deductible gift recipients.

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 15/05/13  
Second reading moved 15/05/13  
Second reading debate 29/05/13  
Second reading agreed to 29/05/13  
Consideration in detail debate 29/05/13  
Third reading agreed to 29/05/13  
     
Senate
Introduced and read a first time 17/06/13  
Second reading moved 17/06/13  
Second reading debate 28/06/13  
Second reading agreed to 28/06/13  
Third reading agreed to 28/06/13  
     
Text of bill as passed both Houses 28/06/13  
Assent 29/06/13 Act no.: 119 - Year: 2013
     

Text of bill

  • First reading

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  • As passed by both Houses

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Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

House of Representatives
  • Non-Government
SMITH, Tony, MP

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Senate
  • Opposition [sheet 7416 revised]
CORMANN, Sen Mathias

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Schedules of amendments

Bills Digest



Notes