Search all bills

TOTAL RESULTS: 3785

• Superannuation (Excess Concessional Contributions Tax) Amendment (DisabilityCare Australia) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 13 bills in relation to funding for the National Disability Insurance Scheme (DisabilityCare Australia), the bill amends the

  Superannuation (Excess Concessional Contributions Tax) Act 2007

  to increase to 32 per cent the rate at which excess concessional contributions tax is payable on an individual’s excess concessional contributions. 

  Bill | Explanatory Memorandum

• Superannuation (Excess Non-concessional Contributions Tax) Amendment (DisabilityCare Australia) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 13 bills in relation to funding for the National Disability Insurance Scheme (DisabilityCare Australia), the bill amends the

  Superannuation (Excess Non-concessional Contributions Tax) Act 2007

  to increase to 47 per cent the rate at which excess non-concessional contributions tax is payable on an individual’s excess non-concessional contributions. 

  Bill | Explanatory Memorandum

• Superannuation (Excess Untaxed Roll-over Amounts Tax) Amendment (DisabilityCare Australia) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 13 bills in relation to funding for the National Disability Insurance Scheme (DisabilityCare Australia), the bill amends the

  Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007

  to increase to 47 per cent the rate at which excess untaxed roll-over amounts tax is payable on an individual’s excess untaxed roll-over amounts. 

  Bill | Explanatory Memorandum

• Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Bill 2013, the bill imposes a 15 per cent tax on income earners whose income and concessionally taxed superannuation contributions exceed $300 000 for an income year. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Bill 2013, the bill amends: the

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to increase the superannuation concessional contributions cap to $35 000 for the 2013-14 financial year for individuals aged 60 years and over, and to $35 000 for the 2014-15 financial year and later financial years for individuals aged 50 years and over; the

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to make technical amendments; the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to reduce the tax concession that individuals whose income exceeds $300 000 receive on their concessionally taxed superannuation contributions made from 1 July 2012 to 15 per cent; and eight Acts to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2013 Measures No. 1) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to: ensure that the small business connected entity test and the capital gains tax scrip for scrip roll-over stakeholder tests apply appropriately; exempt from income tax Disaster Income Recovery Subsidy payments made in relation to natural disasters which occurred during 3 January to 30 September 2013; and add a new general category to the list of deductible gift recipients. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Medicare Levy Act 1986

  to increase the Medicare levy low-income threshold amounts for families and the dependent child-student component of the threshold from the 2012-13 financial year. 

  Bill | Explanatory Memorandum

• Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 1) Amendment (DisabilityCare Australia) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 13 bills in relation to funding for the National Disability Insurance Scheme (DisabilityCare Australia), the bill amends the

  Taxation (Trustee Beneficiary Non-disclosure Tax) Act (No. 1) 2007

  to increase to 47 per cent the rate of trustee beneficiary non-disclosure tax where a share of the net income of a trust is distributed to the trustee of a closely held trust. 

  Bill | Explanatory Memorandum

• Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 2) Amendment (DisabilityCare Australia) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 13 bills in relation to funding for the National Disability Insurance Scheme (DisabilityCare Australia), the bill amends the

  Taxation (Trustee Beneficiary Non-disclosure Tax) Act (No. 2) 2007

  to increase to 47 per cent the rate of trustee beneficiary non-disclosure tax where a share of the net income of a trust is distributed to the trustee of a closely held trust. 

  Bill | Explanatory Memorandum

• Public Governance, Performance and Accountability Bill 2013

  Track (What's this?)

  Date

  16 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Finance and Deregulation 

  Summary

  Establishes a system of governance and accountability across Commonwealth entities by: establishing a uniform set of duties for accountable authorities; establishing a uniform set of duties for all officials who use or manage public resources; establishing a comprehensive and uniform reporting framework including requiring the development of corporate plans; placing a duty on entities to establish appropriate systems of risk oversight and management (earned autonomy); enabling Commonwealth entities to partner with the states, territories and not-for-profit sector; and clarifying the Finance Minister’s role in relation to the financial framework. Also requires the minister in consultation with the Joint Committee of Public Accounts and Audit to cause an independent review of the operation of the Act after three years. 

  Bill | Explanatory Memorandum