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Tax Laws Amendment (2009 Measures No. 5) Bill 2009


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the: A New Tax System (Goods and Services Tax Act) 1999, Fuel Tax Act 2006 and Taxation Administration Act 1953 in response to the Federal Court decision in Deputy Commissioner of Taxation v PM Developments Ltd to confirm that a representative of an incapacitated entity is responsible for the GST consequences arising during its appointment; Taxation Administration Act 1953 to change the basis on which a pay as you go (PAYG) instalment liability is calculated; Income Tax Assessment Act 1997 to: provide that the outer regional and remote payment made under the Helping Children with Autism package is exempt from income tax; and provide that payments made under the Continence Aids Payment Scheme are exempt from income tax; and Income Tax Assessment Act 1936 to exempt Commonwealth debt issued in Australia from interest withholding tax. Also enables the Victorian Bushfire Appeal Fund Independent Advisory Panel to use donations for a broader range of purposes than the tax law considers charitable; and makes consequential amendments to the Income Tax Assessment Act 1997.

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 16/09/09  
Second reading moved 16/09/09  
Referred to Main Committee 27/10/09  
Second reading debate 28/10/09  
Second reading agreed to 29/10/09  
Reported from Main Committee 29/10/09  
Third reading agreed to 29/10/09  
     
Senate
Introduced and read a first time 16/11/09  
Second reading moved 16/11/09  
Second reading debate 26/11/09  
Second reading agreed to 26/11/09  
Third reading agreed to 26/11/09  
     
Text of bill as passed both Houses 26/11/09  
Assent 04/12/09 Act no.: 118 - Year: 2009
     

Text of bill

  • First reading

MS-Word PDF HTML
  • As passed by both Houses

MS-Word PDF HTML

Explanatory memoranda

  • Correction to explanatory memorandum

MS-Word PDF HTML
  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest



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