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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 (Retirement Villages) Bill 2004


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the A New Tax System (Goods and Services Tax) Act 1999 to: ensure that residents of serviced apartments in retirement villages receive GST-free supplies of accommodation and care services; and ensure that charities that operate retirement villages are able to supply GST-free accommodation, accommodation related services and meals to residents. Also contains application provisions.

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 18/11/04  
Second reading moved 18/11/04  
Second reading agreed to 07/12/04  
Third reading agreed to 07/12/04  
     
Senate
Introduced and read a first time 08/12/04  
Second reading moved 08/12/04  
Second reading agreed to 08/12/04  
Committee of the Whole debate 08/12/04 Amendment details: 3 Opposition agreed to
Third reading agreed to 08/12/04  
     
House of Representatives
Consideration of Senate message 08/12/04 Details: House disagreed to Senate amendments
     
Senate
Consideration of House of Reps message 09/12/04 Details: Senate did not insist on its amendments
     
Assent 14/12/04 Act no.: 143 - Year: 2004
     

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

  • Schedule of the amendments made by the Senate to which the House of Representatives has disagreed

MS-Word PDF HTML
  • Schedule of the amendments made by the Senate

MS-Word PDF HTML

Bills Digest



Notes
  • An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)