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Bills of previous Parliaments

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Tax Laws Amendment (2011 Measures No. 9) Bill 2011

Originating house
House of Representatives


Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2012, the bill amends the: Taxation Administration Act 1953 and four other Acts to: extend the director penalty regime so that directors are personally responsible for their company’s unpaid superannuation guarantee amounts; make directors and their associates liable to pay as you go (PAYG) withholding non-compliance tax in certain circumstances; and ensure that directors cannot discharge their director penalties by placing their company into administration or liquidation when PAYG withholding or superannuation guarantee remains unpaid and unreported three months after the due date; Income Tax Assessment Act 1997 and Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 in relation to the taxation of financial arrangements consolidation interaction; and Income Tax Assessment Act 1997 to modify the consolidation tax cost setting rules and rights to future income rules.

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 23/11/11  
Second reading moved 23/11/11  
Referred to Main Committee 13/02/12  
Second reading debate 13/02/12  
Second reading agreed to 13/02/12  
Reported from Main Committee 14/02/12  
Third reading agreed to 14/02/12  
Introduced and read a first time 27/02/12  
Second reading moved 27/02/12  
Second reading debate 01/03/12  
Second reading agreed to 01/03/12  
Third reading agreed to 01/03/12  
Text of bill as passed both Houses 01/03/12  
Assent 21/03/12 Act no.: 12 - Year: 2012

Text of bill

  • First reading

  • As passed by both Houses


Explanatory memoranda

  • Explanatory memorandum


Second reading speeches

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest

  • Referred to Committee (24/11/2011): House Standing Committee on Economics; Committee report (08/02/2012)
  • An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)