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13 Nov 13 Bills to repeal carbon tax introduced into Parliament

On 13 November 2013, a package of bills was introduced into the House of Representatives to repeal the carbon tax legislation.

The Bills include the Clean Energy (Income Tax Rates and Other Amendments) Bill 2013.

According to the Explanatory Memorandum, the Bill amends the Clean Energy (Income Tax Rates Amendments) Act 2011 to repeal the personal income tax cuts that were legislated to commence on 1 July 2015.  It also amends the Clean Energy (Tax Laws Amendments) Act 2011 to repeal associated amendments to the low-income tax offset that were legislated to commence on 1 July 2015. The amendments commence on, and apply from, the day after the Bill receives the Royal Assent.


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