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Tax Laws Amendment (2008 Measures No. 3) Bill 2008


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the: Income Tax Assessment Act 1997 in relation to the tax treatment of shareholder and unitholder rights (to restrospectively apply to rights issued on or after 1 July 2001); and Taxation Administration Act 1953 in relation to: the restriction on goods and services tax refunds; and time limits for the recovery and refund of indirect tax.

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 29/05/08  
Second reading moved 29/05/08  
Second reading agreed to 05/06/08  
Consideration in detail debate 05/06/08 Amendment details: 3 government agreed to
Third reading agreed to 05/06/08  
     
Senate
Introduced and read a first time 16/06/08  
Second reading moved 16/06/08  
Second reading debate 01/09/08  
Second reading agreed to 01/09/08  
Third reading agreed to 01/09/08  
     
Assent 20/09/08 Act no.: 91 - Year: 2008
     

Text of bill

  • First reading

MS-Word PDF HTML
  • Third reading

MS-Word PDF HTML

Explanatory memoranda

  • Supplementary explanatory memorandum

MS-Word PDF HTML
  • Explanatory memorandum

MS-Word PDF HTML
  • Revised explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

House of Representatives
  • Government [sheet QG483]

MS-Word PDF HTML

Schedules of amendments

Bills Digest



Notes
  • Referred to Committee (18/06/2008): Senate Economics Committee; Provisions of Schedules 1 and 2 of bill referred
  • Committee report (28/08/2008)
  • An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)