Tax and Superannuation Laws Amendment (2014 Measures No. 3) Bill 2014

Portfolio: Treasury
Introduced: House of Representatives, 29 May 2014

1.1        The Tax and Superannuation Laws Amendment (2014 Measures No. 3) Bill 2014 seeks to amend the capital allowances provisions in the Income Tax Assessment Act 1997 to limit immediate deductibility of expenditure on mining rights and mining information.

1.2        The bill is accompanied by a statement of compatibility which states that the bill 'is compatible with human rights as it does not raise any human rights issues.'[1]

1.3                  The committee considers that the bill does not appear to give rise to human rights concerns.

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