Treasury Laws Amendment (2019-20 Bushfire Tax Assistance) Bill 2020

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
46

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Summary

Amends the Income Tax Assessment Act 1997 in relation to the 2019-20 bushfires to: make government support payments to volunteer firefighters and relief and recovery payments and non-cash benefits provided by Australian governments non-assessable non-exempt income; and update the list of deductible gift recipients to include the Australian Volunteers Support Trust and the Community Rebuilding Trust.

Progress

House of Representatives
Introduced and read a first time 05 Feb 2020
Second reading moved 05 Feb 2020
Second reading debate 05 Feb 2020
Second reading agreed to 05 Feb 2020
Third reading agreed to 05 Feb 2020
Senate
Introduced and read a first time 05 Feb 2020
Second reading moved 05 Feb 2020
Second reading debate 06 Feb 2020
Second reading agreed to 06 Feb 2020
Third reading agreed to 06 Feb 2020
Finally passed both Houses 06 Feb 2020
Assent
  • Act no: 1
  • Year: 2020
13 Feb 2020

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Notes

Helpful information

Text of bill

  • First reading: Text of the bill as introduced into the Parliament
  • Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
  • As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

  • Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
  • Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
  • Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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