Text of bill | Explanatory memoranda | Second reading speeches | Proposed amendments | Schedules of amendments | Bills Digest

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 (Accelerated Depreciation for Small Business Entities) Bill 2018


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the Income Tax Assessment Act 1997 and Income Tax (Transitional Provisions) Act 1997 to extend by 12 months to 30 June 2019 the period during which small business entities can access expanded accelerated depreciation 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 24/05/18  
Second reading moved 24/05/18  
Second reading debate 19/06/18  
Second reading agreed to 19/06/18  
Consideration in detail debate 19/06/18  
Third reading agreed to 19/06/18  
     
Senate
Introduced and read a first time 25/06/18  
Second reading moved 25/06/18  
Second reading debate 11/09/18  
Second reading agreed to 11/09/18  
Committee of the Whole debate 11/09/18  
Committee of the Whole debate 12/09/18  
Third reading agreed to 12/09/18  
     
Finally passed both Houses 12/09/18  
Assent 21/09/18 Act no: 109 - Year: 2018
     

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

House of Representatives
  • Non-Government
BANDT, Adam, MP

MS-Word PDF HTML
Senate
  • Australian Greens [sheet 8491]
MCKIM, Sen Nick

MS-Word PDF HTML

Schedules of amendments

Bills Digest



Notes