Treasury Laws Amendment (Electric Car Discount) Bill 2022

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
47

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Summary

Amends the Fringe Benefits Tax Assessment Act 1986 to exempt from fringe benefits tax the use, or availability for use, of cars made available by employers to current employees that are zero or low emissions vehicles with a value at first retail sale below the luxury car tax threshold for fuel efficient vehicles.

Progress

House of Representatives
Introduced and read a first time 27 Jul 2022
Second reading moved 27 Jul 2022
Second reading debate 07 Sep 2022
Referred to Federation Chamber 07 Sep 2022
Second reading debate 07 Sep 2022
Second reading agreed to 08 Sep 2022
Consideration in detail debate 08 Sep 2022
Reported from Federation Chamber 08 Sep 2022
Third reading agreed to 08 Sep 2022
Senate
Introduced and read a first time 08 Sep 2022
Second reading moved 08 Sep 2022
Second reading debate 22 Nov 2022
Second reading debate 24 Nov 2022
Second reading agreed to 24 Nov 2022
Committee of the Whole debate
  • Amendment details: 1 Independent (Senator Pocock)/Australian Greens agreed to
24 Nov 2022
Committee of the Whole debate
  • Amendment details: 2 Independent (Senator Pocock)/Australian Greens agreed to
25 Nov 2022
Third reading agreed to 25 Nov 2022
House of Representatives
Message from Senate reported 28 Nov 2022
Consideration of Senate message
  • Details: House agreed to Senate amendments
28 Nov 2022
Finally passed both Houses 28 Nov 2022
Assent
  • Act no: 86
  • Year: 2022
12 Dec 2022

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

House of representatives

Senate

Schedules of amendments

Bills digest

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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