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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 and Superannuation Laws Amendment (2014 Measures No. 5) Bill 2014


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the: Income Tax Assessment Act 1997 and Taxation Administration Act 1953 to abolish the mature age worker tax offset; Income Tax Assessment Act 1997 and Shipping Reform (Tax Incentives) Act 2012 to abolish the seafarer tax offset; and Income Tax Assessment Act 1997 to: reduce the tax offset rates available under the research and development tax incentive by 1.5 per cent; and update 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 04/09/14  
Second reading moved 04/09/14  
Second reading debate 24/09/14  
Second reading agreed to 24/09/14  
Third reading agreed to 24/09/14  
     
Senate
Introduced and read a first time 25/09/14  
Second reading moved 25/09/14  
Second reading debate 02/03/15  
Second reading agreed to 02/03/15  
Committee of the Whole debate 02/03/15 Amendment details: 4 Opposition agreed to
Third reading agreed to 02/03/15  
     
House of Representatives
Consideration of Senate message 03/03/15 Details: House agreed to Senate amendments
     
Finally passed both Houses 03/03/15  
Assent 19/03/15 Act no.: 20 - Year: 2015
     

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

Senate
  • Australian Greens [sheet 7665]
RICE, Sen Janet

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  • Opposition [sheet 7647]
WONG, Sen Penny

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Schedules of amendments

  • Schedule of the amendments made by the Senate

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Bills Digest



Notes
  • Referred to Committee (25/09/2014): Senate Economics Legislation Committee; Committee report (28/10/2014)
  • Access information for House of Representatives and Senate committees
  • An electronic version of this Act is available in ComLaw ( www.comlaw.gov.au )