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Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the: Income Tax Assessment Act 1997 to ensure that capital gains tax scrip for scrip roll-over rules apply appropriately; Income Tax Assessment Act 1936 to remove the income tax exemption for employees of an Australian government agency who work overseas for not less than 91 days delivering Official Development Assistance; and Superannuation (Unclaimed Money and Lost Members) Act 1999 to increase the account balance threshold below which small lost member accounts must be transferred to the Commissioner of Taxation.

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 20/08/15  
Second reading moved 20/08/15  
Second reading debate 14/09/15  
Second reading agreed to 14/09/15  
Third reading agreed to 14/09/15  
     
Senate
Introduced and read a first time 14/09/15  
Second reading moved 14/09/15  
Second reading debate 15/09/15  
Second reading debate 16/09/15  
Second reading agreed to 16/09/15  
Committee of the Whole debate 16/09/15  
Third reading agreed to 16/09/15  
     
Finally passed both Houses 16/09/15  
Assent 13/10/15 Act no: 135 - Year: 2015
     

Text of bill

  • First reading

MS-Word PDF HTML
  • As passed by both Houses

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

Senate
  • Australian Greens [sheet 7763]
RHIANNON, Sen Lee

MS-Word PDF HTML

Schedules of amendments

Bills Digest



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