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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. 4) Bill 2013


Type
Government
Originating house
House of Representatives
Status
Not Proceeding
Portfolio
Treasury

Summary

Amends: the Income Tax Assessment Act 1997 to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or more for an income year; the Industry Research and Development Act 1986 to: provide that the conditions for eligibility of research and development activities conducted outside Australia continue to operate as intended; and require Innovation Australia to assess and ensure compliance in relation to the research and development tax incentive; the Taxation Administration Act 1953 to enable entities to anticipate an expected tax offset refund for certain expenditure through quarterly payments; five Acts to make consequential amendments; and the A New Tax System (Goods and Services Tax) Act 1999, Income Tax Assessment Act 1936 and Taxation Administration Act 1953 to provide that excess goods and services tax is only refundable in certain circumstances.

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 26/06/13  
Second reading moved 26/06/13  
Lapsed at dissolution 05/08/13  
     

Text of bill

  • First reading

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest



Notes