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25 May 11 2011 Measures No 3 Bill passes House without amendment

The Tax Laws Amendment (2011 Measures No 3) Bill 2011 passed all stages in the House of Representatives, without amendment, on 24 May 2011.

The Bill amends:

  • the A New Tax System (Goods and Services Tax) Act 1999 to allow supplies of particular types of new recreational boats to be GST-free if the boats are exported within a specified 12-month period (date of effect: 1 July 2011)
  • the Income Tax (Transitional Provisions) Act 1997 to remove a technical deficiency that prevents the ongoing imposition of the general interest charge in some circumstances (date of effect: 1 July 2010).

The Bill will now proceed to the Senate, which next sits on 14 June 2011.

For the text of the Bill go here.

For the Explanatory Memorandum go here.

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