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21 Nov 13 Minerals Resource Rent Tax Repeal and Other Measures Bill 2013 passed by House

On 20 November 2013, Minerals Resource Rent Tax Repeal and Other Measures Bill 2013 was passed by the House of Representatives without amendment.

In addition to repealing the Minerals Resource Rent Tax, the Bill repeals the following measures:

  • loss-carry back (Schedule 2);
  • geothermal expenditure deduction (Schedule 5);
  • low income superannuation contribution (Schedule 7);
  • the income support bonus (Schedule 8); and
  • schoolkids bonus (Schedule 9).

The Bill also revises the following:

  • capital allowances for small business entities (Schedules 3 and 4); and
  • the superannuation guarantee (SG) charge percentage increase (Schedule 6).

The Bill now proceeds to the Senate.


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