Save Search

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

Bills of the current Parliament

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 (Research and Development) Bill 2013


Type
Government
Originating house
House of Representatives
Status
Before Senate
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; and 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.

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 14/11/13  
Second reading moved 14/11/13  
Second reading debate 09/12/13  
Second reading agreed to 09/12/13  
Third reading agreed to 09/12/13  
     
Senate
Introduced and read a first time 10/12/13  
Second reading moved 10/12/13  
     

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
  • Referred to Committee (05/12/2013): Senate Economics Legislation Committee; Committee report (17/03/2014)
  • Access information for House of Representatives and Senate committees