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• Petroleum Resource Rent Tax (Imposition—General) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill imposes petroleum resource rent tax at a rate of 40 per cent on the profits of certain petroleum projects, to the extent that it is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum

• Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Bill 2006

  Track (What's this?)

  Date

  25 May 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Consequential on the Petroleum Resource Rent Tax Assessment Amendment Bill 2006, the bill imposes as a tax the instalment transfer interest charge, a charge designed to recoup the time value of money associated with the transfer of exploration expenditure in working out a reduced quarterly instalment of petroleum resource rent tax that is subsequently reversed. 

  Bill | Explanatory Memorandum

• Petroleum Resource Rent Tax Assessment Amendment Bill 2006

  Track (What's this?)

  Date

  25 May 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Bill 2006, the bill amends the:

  Petroleum Resource Rent Tax Assessment Act 1987

  to: require petroleum resource rent tax (PRRT) taxpayers to transfer and deduct transferable exploration expenditure when calculating their quarterly PRRT; allow internal corporate restructuring within company groups to occur without losing the ability to transfer exploration expenditure; allow the present value of certain expected future expenditures to close down a petroleum project to be deductible against the PRRT receipts of the project; allow deductibility for fringe benefits tax for PRRT purposes; introduce a transfer notice requirement for vendors disposing of an interest in a petroleum project; extend the lodgment period for PRRT annual returns; and make minor technical amendments; and

  Petroleum Resource Rent Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to apply the self assessment regime to PRRT. Also makes a consequential amendment to the

  Taxation Administration Act 1953

  . 

  Bill | Explanatory Memorandum

• Petroleum Resource Rent Tax Assessment Amendment Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill amends the:

  Petroleum Resource Rent Tax Assessment Act 1987

  to: extend the petroleum resource rent tax (PRRT) to apply to all onshore oil and gas projects, as well as the North West Shelf project; apply the PRRT to shale oil and coal seam gas not subject to the minerals resource rent tax; establish the timing for deriving assessable receipts for petroleum projects; provide that certain receipts or service provision are assessable receipts; provide that expenditure in relation to environmental expenditure, resource rent tax expenditure and native title payments are deductible; enable certain interest holders to choose and apply a starting base valuation in relation to their interest; and reflect the Clean Energy Future package;

  Petroleum Resource Rent Tax Assessment Act 1987

  and

  Income Tax Assessment Act 1997

  to provide that certain groups of entities may form consolidated groups for PRRT purposes; and

  Crimes (Taxation Offences) Act 1980

  ,

  Excise Tariff Act 1921

  ,

  Income Tax Assessment Act 1987

  and

  Petroleum Resource Rent Tax Assessment Act 1987

  to make consequential amendments. Also repeals the

  Petroleum Resource Rent Tax Act 1987

  . 

  Bill | Explanatory Memorandum

• Petroleum Retail Legislation Repeal Bill 2006

  Track (What's this?)

  Date

  30 Mar 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Industry, Tourism and Resources 

  Summary

  Part of the government’s petroleum reform package in relation to the retail petroleum industry, the bill repeals the

  Petroleum Retail Marketing Franchise Act 1980

  and

  Petroleum Retail Marketing Sites Act 1980

  on 1 March 2007, which will occur concurrently with the introduction of a mandatory industry code to regulate the industry; and makes consequential amendments to the

  Jurisdiction of Courts (Cross-vesting) Act 1987

  . 

  Bill | Explanatory Memorandum

• Pig Industry Bill 2001

  Track (What's this?)

  Date

  30 Nov 2000 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Agriculture, Fisheries and Forestry portfolio 

  Bill | Explanatory Memorandum

• Plant Breeder's Rights Amendment Bill 2002

  Track (What's this?)

  Date

  13 Feb 2002 

  Chamber

  Senate 

  Status

  Act 

  Portfolio

  Agriculture, Fisheries and Forestry 

  Summary

  Amends the

  Plant Breeder’s Rights Act 1994

  to: clarify the rights of plant breeders in certain circumstances where restrictions are imposed; enhance the access of breeders to the Plant Breeder’s Rights scheme; and improve the administration of the Act and the scheme. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Plant Health Australia (Plant Industries) Funding Amendment Bill 2006

  Track (What's this?)

  Date

  25 May 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Agriculture, Fisheries and Forestry 

  Summary

  Amends the

  Plant Health Australia (Plant Industries) Funding Act 2002

  to: enable monies equal to the amounts received through emergency plant pest response levies and charges imposed on plant products to be appropriated out of the Consolidated Revenue Fund and paid to Plant Health Australia (PHA); and authorise PHA to administer these amounts on behalf of plant industry members. 

  Bill | Explanatory Memorandum

• Plant Health Australia (Plant Industries) Funding Bill 2002

  Track (What's this?)

  Date

  26 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Agriculture, Fisheries and Forestry 

  Summary

  The bill: enables monies up to the amounts received through certain levies and charges to be appropriated out of the Consolidated Revenue Fund and paid to Plant Health Australia Limited (PHA) to fulfil PHA plant industry members’ yearly contribution obligations; and provides a mechanism for monies collected in excess of a plant industry’s liability to PHA to be appropriated for research and development activities. Also includes a regulation-making power and makes consequential amendments to the

  Horticulture Marketing and Research and Development Services Act 2000

  and

  Primary Industries and Energy Research and Development Act 1989

  . 

  Bill | Explanatory Memorandum

• Pooled Development Funds Amendment Bill 2000

  Track (What's this?)

  Date

  08 Dec 1999 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Industry, Science and Resources portfolio 

  Bill | Explanatory Memorandum