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On 14 May 2014 the Tax Laws Amendment (2014 Measures No 1) Bill 2014 was passed by the House of Representatives, without amendment, and was introduced into the Senate. On 15 May 2014 the Bill passed all stages in the Senate, again without amendment, and now awaits the Royal Assent.

The Bill amends taxation laws to improve the operation of the Farm Management Deposit (FMD) Scheme, and to ensure that overpaid GST is refundable only in certain circumstances.

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