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Bills of the current Parliament

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.

Treasury Laws Amendment (GST Low Value Goods) Bill 2017


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 goods and services tax is payable on certain supplies of low value goods that are purchased by consumers and are imported into Australia; and Taxation Administration Act 1953 to broaden administrative penalties for making false or misleading statements.

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 16/02/17  
Second reading moved 16/02/17  
Second reading debate 13/06/17  
Second reading debate 14/06/17  
Second reading agreed to 14/06/17  
Third reading agreed to 14/06/17  
     
Senate
Introduced and read a first time 14/06/17  
Second reading moved 14/06/17  
Second reading debate 15/06/17  
Second reading debate 19/06/17  
Second reading agreed to 19/06/17  
Committee of the Whole debate 19/06/17 Amendment details: 4 Opposition agreed to
Third reading agreed to 19/06/17  
     
House of Representatives
Message from Senate reported 20/06/17  
Consideration of Senate message 21/06/17 Details: House agreed to Senate amendments
     
Finally passed both Houses 21/06/17  
Assent 26/06/17 Act no: 77 - Year: 2017
     

Text of bill

  • First reading

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  • As passed by both Houses

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Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

Senate
  • Australian Greens [sheet 8156]
WATERS, Sen Larissa

MS-Word PDF HTML
  • Opposition [sheet 8153]
GALLAGHER, Sen Katy

MS-Word PDF HTML

Schedules of amendments

  • Schedule of the amendments made by the Senate

MS-Word PDF HTML

Bills Digest



Notes
  • Referred to Committee (23/03/2017): Senate Economics Legislation Committee; Committee report (09/05/2017)
  • An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)