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

Bills of previous Parliaments

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.

Tax Laws Amendment (Research and Development) Bill 2013

Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the: Income Tax Assessment Act 1997 to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or more for an income year; and Industry Research and Development Act 1986 to provide that the conditions for eligibility of research and development activities conducted outside Australia continue to operate as intended.

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 14/11/13  
Second reading moved 14/11/13  
Second reading debate 09/12/13  
Second reading agreed to 09/12/13  
Third reading agreed to 09/12/13  
     
Senate
Introduced and read a first time 10/12/13  
Second reading moved 10/12/13  
Second reading debate 17/11/14  
Second reading debate 09/02/15  
Second reading agreed to 09/02/15  
Committee of the Whole debate 09/02/15  
Committee of the Whole debate 10/02/15 Amendment details: 2 Palmer United Party-Independent (Xenophon) agreed to
Third reading agreed to 10/02/15  
     
House of Representatives
Message from Senate reported 11/02/15  
Consideration of Senate message 12/02/15 Details: House agreed to Senate amendments
     
Finally passed both Houses 12/02/15  
Assent 05/03/15 Act no.: 13 - Year: 2015
     

[Information on document types]

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 7542]
MILNE, Sen Christine

 MS-Word PDF HTML
  • Opposition [sheet 7650]
CARR, Sen Kim

 MS-Word PDF HTML
  • Palmer United Party [sheet 7618 revised]
WANG, Sen Zhenya

 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 (05/12/2013): Senate Economics Legislation Committee; Committee report (17/03/2014)
  • An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)