Division
The majority voted in favour of a [motion](https://www.openaustralia.org.au/debate/?id=2024-05-28.121.6) to insist on disagreeing to the [amendments](https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id:legislation/billhome/display.w3p;query=Id%3A%22legislation%2Fsched%2Fr7081_sched_19b1129a-80bf-4467-94ca-1490754380a8%22;rec=0) insisted on by the Senate. ### Amendment text > *(1) Schedule 1, heading, page 4 (line 1), omit “ $20,000 ”, substitute “ $30,000 ”.* > > *(2) Schedule 1, heading, page 4 (line 2), omit “ small business entities ”, substitute “ small and medium business entities ”.* > > *(3) Schedule 1, page 4 (after line 9), after item 2, insert:* > >> *2A After subsection 328-180(3)* >> >> *Insert:* >> >> *Extension to medium business entities* >> >> *(3A) If you are an entity covered by subsection (3B) for an income year, then for the purposes of doing any of the following:* >> >>> *(a) deducting under subsection 328-180(1) of the Income Tax Assessment Act 1997 a proportion of the adjustable value of a depreciating asset for an income year in circumstances where paragraph (4)(d) of this section applies to you and the asset;* >>> >>> *(b) deducting under subsection 328-180(2) of that Act a proportion of an amount included in the second element of the cost for an asset in circumstances where paragraph (5)(e) of this section applies to you and the amount;* >>> >>> *(c) applying subsection 328-180(3) of that Act to you and an asset in circumstances where:* >>> >>>> *(i) paragraph (5)(e) of this section applies to you and an amount included in the second element of the asset’s cost; and* >>>> >>>> *(ii) paragraph (6)(e) of this section applies to you for a deduction for the asset for an income year;* >> >> *Subdivision 328-D of the Income Tax Assessment Act 1997 applies to you for an income year and the asset as if you were a small business entity for the income year.* >> >> *(3B) An entity is covered by this subsection for an income year i
House of Representatives, 2024-05-28. affirmative: ayes 73, noes 69.
Question
The majority voted in favour of a [motion](https://www.openaustralia.org.au/debate/?id=2024-05-28.121.6) to insist on disagreeing to the [amendments](https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id:legislation/billhome/display.w3p;query=Id%3A%22legislation%2Fsched%2Fr7081_sched_19b1129a-80bf-4467-94ca-1490754380a8%22;rec=0) insisted on by the Senate. ### Amendment text > *(1) Schedule 1, heading, page 4 (line 1), omit “ $20,000 ”, substitute “ $30,000 ”.* > > *(2) Schedule 1, heading, page 4 (line 2), omit “ small business entities ”, substitute “ small and medium business entities ”.* > > *(3) Schedule 1, page 4 (after line 9), after item 2, insert:* > >> *2A After subsection 328-180(3)* >> >> *Insert:* >> >> *Extension to medium business entities* >> >> *(3A) If you are an entity covered by subsection (3B) for an income year, then for the purposes of doing any of the following:* >> >>> *(a) deducting under subsection 328-180(1) of the Income Tax Assessment Act 1997 a proportion of the adjustable value of a depreciating asset for an income year in circumstances where paragraph (4)(d) of this section applies to you and the asset;* >>> >>> *(b) deducting under subsection 328-180(2) of that Act a proportion of an amount included in the second element of the cost for an asset in circumstances where paragraph (5)(e) of this section applies to you and the amount;* >>> >>> *(c) applying subsection 328-180(3) of that Act to you and an asset in circumstances where:* >>> >>>> *(i) paragraph (5)(e) of this section applies to you and an amount included in the second element of the asset’s cost; and* >>>> >>>> *(ii) paragraph (6)(e) of this section applies to you for a deduction for the asset for an income year;* >> >> *Subdivision 328-D of the Income Tax Assessment Act 1997 applies to you for an income year and the asset as if you were a small business entity for the income year.* >> >> *(3B) An entity is covered by this subsection for an income year i
How each member voted
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Related bills
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