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15 Feb 1212 2011 Measures Bill No 9 passed by House

On 14 February 2012, Tax Laws Amendment (2011 Measures Bill No 9) Bill 2011 was passed by the House of Representatives without amendment.

The Bill amends:

  • the Retirement Savings Accounts Act 1997 and Superannuation Industry (Supervision) Act 1993 to enable regulations to prescribe the operating details of the electronic portability form for superannuation benefits and to specify certain requirements;
  • the Income Tax Assessment Act 1997 and Income Tax (Transitional Provisions) Act 1997 in relation to capital gains tax and certain business restructures;
  • the A New Tax System (Goods and Services Tax) Act 1999 in relation to the financial acquisitions threshold; borrowings; hire purchase; and the sales or lease of new residential premises for goods and services tax purposes;
  • the Income Tax Assessment Act 1997 to update the list of deductible gift recipients; and
  • 13 Acts to make technical amendments.

The Bill now proceeds to the Senate.


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