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Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016

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7970

2016

 

The Parliament of the

Commonwealth of Australia

 

THE SENATE

 

 

 

 

 

Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016

 

 

(1)     Schedule 1, item 6, page 5 (line 15) omit “on $37,000 of that salary,”, substitute “for the part of that salary exceeding the tax-free threshold but not exceeding $37,000,”.

[aligning the tax rate for working holiday income with residents]

(2)     Schedule 1, item 7, page 5 (table item 1), omit the table item, substitute:

1

exceeds the tax-free threshold but does not exceed $37,000

19%

[aligning the tax rate for working holiday income with residents]

 

7970-EM

 

 

 

Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016

 

 

 

(Requests for amendments to be moved by Senator Whish-Wilson, on behalf of the Australian Greens, in committee of the whole)

 

 

Statement pursuant to the order of

the Senate of 26 June 2000

 

 

 

 



These amendments are framed as requests because they are to a bill which imposes taxation within the meaning of section 53 of the Constitution. The Senate may not amend a bill imposing taxation.

 

These amendments should therefore be moved as requests.

 

 

 

 

Statement by the Clerk of the Senate pursuant

to the order of the Senate of 26 June 2000

 

 

As this is a bill imposing taxation within the meaning of section 53 of the Constitution, any Senate amendment to the bill must be moved as a request. This is in accordance with the precedents of the Senate.