Revenue Laws Amendment (Assessment) Bill 1997
Bill No. |
42 |
Long Title |
The purpose of this Bill is to put in place a number of taxation measures announced as part of the 1997 Budget and a number of other measures designed to improve the State taxation regime. Specifically, the Bill amends the -
Land Tax Assessment Act 1976 -
to provide temporary relief from land tax in respect of deceased estates; to clarify the treatment of parcels of land for the purposes of the principal place of residence exemption; to update references made redundant by recent changes to the Corporations Law; to clarify the making of assessments where a clawback of past year’s tax applies where land which has enjoyed concessional primary production treatment is subdivided. Pay-roll Tax Assessment Act 1971 to make the pay-roll tax system fairer and easier to comply with, and to protect the revenue base. Stamp Act 1921 by introducing -
three measures to prevent avoidance of duties; four measures to either introduce or extend stamp duty relief; and
one measure to clarify the application of the Act. |
Status |
Assented to 06/25/1997
This Act came into operation on Royal Assent - Royal Assent given 25 Jun 1997 as Act No. 13 of 1997
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Current Bill |
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Previous Versions of this Bill |
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Progress
Legislative Assembly |
Date |
Note No. |
Related Documents |
Introduced |
28 May 1997 |
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First Reading |
28 May 1997 |
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Second Reading |
29 May 1997 |
1 |
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Second Reading Speech |
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Second Reading Agreed |
11 Jun 1997 |
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Consideration in Detail |
11 Jun 1997 |
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Third Reading |
11 Jun 1997 |
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Legislative Council |
Date |
Note No. |
Related Documents |
First Reading |
12 Jun 1997 |
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Second Reading |
12 Jun 1997 |
1 |
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Second Reading Speech |
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Second Reading Agreed |
24 Jun 1997 |
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Third Reading |
24 Jun 1997 |
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Notes
1. Bill accompanied by explanatory notes.