2013 

 

The Parliament of the 

Commonwealth of Australia 

 

HOUSE OF REPRESENTATIVES 

 

 

 

 

Presented and read a first time 

 

 

 

 

Tax Bonus for Working Australians 

Repeal Bill 2013 

 

No.      , 2013 

 

(Treasury) 

 

 

 

A Bill for an Act to amend the law relating to 

taxation, and for related purposes 

   

   

 

 

No.      , 2013 

Tax Bonus for Working Australians Repeal Bill 2013 

i 

 

Contents 

1 

Short title ........................................................................................... 1

 

2 

Commencement ................................................................................. 1

 

3 

Schedule(s) ........................................................................................ 2

 

Schedule 1--Tax Bonus for Working Australians

 

3

 

Part 1--Repeal

 

3

 

Tax Bonus for Working Australians Act (No. 2) 2009

 

3

 

Part 2--Initial consequential amendments

 

4

 

Taxation Administration Act 1953

 

4

 

Part 3--Later consequential amendments

 

5

 

Income Tax Assessment Act 1997

 

5

 

Social Security Act 1991

 

5

 

Veterans' Entitlements Act 1986

 

5

 

Part 4--Transitional provisions

 

6

 

 

 

 

 

No.      , 2013 

Tax Bonus for Working Australians Repeal Bill 2013 

1 

 

A Bill for an Act to amend the law relating to 

1 

taxation, and for related purposes 

2 

The Parliament of Australia enacts: 

3 

1  Short title 

4 

 

  This Act may be cited as the Tax Bonus for Working Australians 

5 

Repeal Act 2013. 

6 

2  Commencement 

7 

 

(1)  Each provision of this Act specified in column 1 of the table 

8 

commences, or is taken to have commenced, in accordance with 

9 

column 2 of the table. Any other statement in column 2 has effect 

10 

according to its terms. 

11 

 

12 

   

   

 

 

2 

Tax Bonus for Working Australians Repeal Bill 2013 

No.      , 2013 

 

Commencement information 

Column 1 

Column 2 

Column 3 

Provision(s) 

Commencement 

Date/Details 

1.  Sections 1 to 3 

and anything in 

this Act not 

elsewhere covered 

by this table 

The day this Act receives the Royal Assent. 

 

2.  Schedule 1, 

Parts 1 and 2 

The day after this Act receives the Royal 

Assent. 

 

3.  Schedule 1, 

Part 3 

1 July 2016. 

1 July 2016 

4.  Schedule 1, 

Part 4 

The day after this Act receives the Royal 

Assent. 

 

Note:  

This table relates only to the provisions of this Act as originally 

1 

enacted. It will not be amended to deal with any later amendments of 

2 

this Act. 

3 

 

(2)  Any information in column 3 of the table is not part of this Act. 

4 

Information may be inserted in this column, or information in it 

5 

may be edited, in any published version of this Act. 

6 

3  Schedule(s) 

7 

 

  Each Act that is specified in a Schedule to this Act is amended or 

8 

repealed as set out in the applicable items in the Schedule 

9 

concerned, and any other item in a Schedule to this Act has effect 

10 

according to its terms. 

11 

Tax Bonus for Working Australians  Schedule 1 

Repeal  Part 1 

 

 

No.      , 2013 

Tax Bonus for Working Australians Repeal Bill 2013 

3 

 

Schedule 1

--

Tax Bonus for Working 

1 

Australians 

2 

Part 1

--

Repeal 

3 

Tax Bonus for Working Australians Act (No. 2) 2009 

4 

1  The whole of the Act 

5 

Repeal the Act. 

6 

Schedule 1  Tax Bonus for Working Australians 

Part 2  Initial consequential amendments 

 

 

4 

Tax Bonus for Working Australians Repeal Bill 2013 

No.      , 2013 

 

Part 2

--

Initial consequential amendments 

1 

Taxation Administration Act 1953 

2 

2  Subsection 8AAB(4) (table item 49) 

3 

Repeal the item. 

4 

3  Section 8AAZA (paragraph (a) of the definition of credit) 

5 

Omit ", the Tax Bonus for Working Australians Act (No. 2) 2009". 

6 

4  Subsection 250-10(2) in Schedule 1 (table item 142) 

7 

Repeal the item. 

8 

Tax Bonus for Working Australians  Schedule 1 

Later consequential amendments  Part 3 

 

 

No.      , 2013 

Tax Bonus for Working Australians Repeal Bill 2013 

5 

 

Part 3

--

Later consequential amendments 

1 

Income Tax Assessment Act 1997 

2 

5  Section 11-

55 (table item headed "tax bonus")

 

3 

Repeal the item. 

4 

6  Section 59-45 

5 

Repeal the section. 

6 

Social Security Act 1991 

7 

7  Paragraph 8(8)(yaa) 

8 

Repeal the paragraph. 

9 

Veterans' Entitlements Act 1986 

10 

8  Paragraph 5H(8)(zzaaa) 

11 

Repeal the paragraph. 

12 

Schedule 1  Tax Bonus for Working Australians 

Part 4  Transitional provisions 

 

 

6 

Tax Bonus for Working Australians Repeal Bill 2013 

No.      , 2013 

 

Part 4

--

Transitional provisions 

1 

9  Transitional

--

pending payments 

2 

Despite subsection 7(2) of the Acts Interpretation Act 1901, the 

3 

Commissioner must not pay a tax bonus under former section 7 of the 

4 

Tax Bonus for Working Australians Act (No. 2) 2009 on or after the 

5 

commencement of this Part. 

6 

10  Transitional

--

recovering overpayments etc. 

7 

Despite the repeals made by this Act, the following provisions continue 

8 

to apply, on and after the commencement of this Part, in relation to 

9 

amounts paid by way of a tax bonus before that commencement: 

10 

 

(a)  sections 8 and 9 of the Tax Bonus for Working Australians 

11 

Act (No. 2) 2009; 

12 

 

(b)  table item 49 in subsection 8AAB(4) of the Taxation 

13 

Administration Act 1953; 

14 

 

(c)  table item 142 in subsection 250-10(2) in Schedule 1 to the 

15 

Taxation Administration Act 1953. 

16