Assented Bills of the current Parliament

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TOTAL RESULTS: 216

  • Tax Laws Amendment (Small Business Measures No. 2) Bill 2015

    Track (What's this?)

    Date
    28 May 2015 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to temporarily increase the threshold under which certain depreciating assets, costs incurred in relation to depreciating assets and general small business pools can be written off; and
    Income Tax Assessment Act 1997
    to: make consequential amendments; enable primary producers to claim an immediate deduction for capital expenditure on water facilities and fencing assets; and deduct capital expenditure on fodder storage assets over three years. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Small Business Measures No. 1) Bill 2015

    Track (What's this?)

    Date
    28 May 2015 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Rates Act 1986
    to reduce the company tax rate from 30 per cent to 28.5 per cent for companies that are small business entities with an aggregated turnover of less than $2 million; and
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Income Tax Rates Act 1986
    and proposed
    Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015
    to make consequential amendments. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Research and Development) Bill 2013

    Track (What's this?)

    Date
    14 Nov 2013 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or more for an income year; and
    Industry Research and Development Act 1986
    to provide that the conditions for eligibility of research and development activities conducted outside Australia continue to operate as intended. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Interest on Non-Resident Trust Distributions) (Temporary Budget Repair Levy) Bill 2014

    Track (What's this?)

    Date
    14 May 2014 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Part of a package of 15 bills to implement a three-year progressive budget repair levy, the bill amends the
    Income Tax Assessment Act 1936
    to increase by two per cent the rate of tax on the amount of interest payable by an Australian resident taxpayer on distributions from non-resident trust estates. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Implementation of the FATCA Agreement) Bill 2014

    Track (What's this?)

    Date
    29 May 2014 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Taxation Administration Act 1953
    to give effect to Australia’s obligations under the
    Agreement between the Government of Australia and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA
    ; and
    Income Tax Assessment Act 1997
    to make a consequential amendment. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (2014 Measures No. 1) Bill 2014

    Track (What's this?)

    Date
    27 Mar 2014 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to: enable individuals to consolidate multiple farm management deposits (FMD); and increase the taxable non-primary production income threshold;
    Banking Act 1959
    to exclude an FMD from becoming unclaimed moneys;
    Income Tax (Transitional Provisions) Act 1997
    to retrospectively clarify the tax treatment of FMDs that became unclaimed money;
    A New Tax System (Goods and Services Tax) Act 1999
    ,
    Income Tax Assessment Act 1936
    and
    Taxation Administration Act 1953
    to: ensure that overpaid goods and services tax is only refundable in certain circumstances; and make consequential amendments; and
    Taxation Administration Act 1953
    to: enable merits review of certain commissioner’s decisions; and validate certain past objections and reviews. 

    Bill | Explanatory Memorandum

  • Tax Bonus for Working Australians Repeal Bill 2013

    Track (What's this?)

    Date
    12 Dec 2013 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    The bill: repeals the
    Tax Bonus for Working Australians Act (No. 2) 2009
    to provide that no further tax bonus payments ($900 stimulus cheques) are made; and makes consequential amendments to the
    Income Tax Assessment Act 1997
    ,
    Social Security Act 1991
    ,
    Taxation Administration Act 1953
    and
    Veterans’ Entitlements Act 1986

    Bill | Explanatory Memorandum

  • Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Bill 2015

    Track (What's this?)

    Date
    26 Mar 2015 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Part of a package of eight bills to reform the legal and governance framework for Norfolk Island, the bill amends the:
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to: remove an income tax exemption available to Norfolk Island residents, companies and trustees on income sourced from Norfolk Island and outside Australia; and to remove the full exemption from the Medicare levy for residents;
    Income Tax (Transitional Provisions) Act 1997
    to apply transitional arrangements to the capital gains tax liabilities of resident entities; and
    Superannuation Guarantee (Administration) Act 1992
    to: remove superannuation guarantee exemptions that apply to employers and employees in relation to work performed on Norfolk Island; and establish transitional arrangements which will phase in the superannuation guarantee over the next 12 years. 

    Bill | Explanatory Memorandum

  • Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014

    Track (What's this?)

    Date
    04 Dec 2014 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Excess Exploration Credit Tax Bill 2014, the bill amends: the
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to provide individuals with an option to be taxed on the earnings associated with their excess superannuation non concessional contribution at their marginal tax rate; the
    Inspector-General of Taxation Act 2003
    and
    Ombudsman Act 1976
    to transfer the tax investigative and complaint handling functions of the Commonwealth Ombudsman to the Inspector-General of Taxation and merge that function with the existing function of conducting systemic reviews; the
    Income Tax Assessment Act 1997
    in relation to capital gains tax exemption for certain compensation or damages; the
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to ensure that individuals whose superannuation benefits are involuntarily transferred from one superannuation plan to another plan are not disadvantaged through the transfer; the
    Taxation Administration Act 1953
    to: remove the need for a roll-over benefit statement to be provided to an individual whose superannuation benefits are involuntarily transferred; and allow taxation officers to record or disclose personal information in certain circumstances; the
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to provide for an exploration development tax incentive for investment in small mineral exploration companies undertaking greenfields mineral exploration;
    Income Tax Assessment Act 1936
    ,
    Tax Agent Services Act 2009
    and
    Taxation Administration Act 1953
    to make consequential amendments; and 16 Acts to make technical amendments. 

    Bill | Explanatory Memorandum

  • Tax and Superannuation Laws Amendment (2014 Measures No. 6) Bill 2014

    Track (What's this?)

    Date
    30 Oct 2014 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends: the
    Income Tax Assessment Act 1997
    to extend the existing business restructure roll overs available where a member of a company or unitholder in a unit trust can defer the income tax consequences of transactions that occur in the course of a business restructure; the
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to ensure that foreign pension funds can access the managed investment trust withholding tax regime and the associated lower rate of withholding tax on income from eligible Australian investments; the
    Income Tax Assessment Act 1936
    to provide an exemption from tax on income derived by certain entities engaged by the Government of the United States of America in connection with Force Posture Initiatives in Australia; the
    Fuel Tax Act 2006
    and Energy Grants (Cleaner Fuels) Scheme Regulations 2004 to: ensure that changes to the amount of excise and excise-equivalent customs duty payable as a result of tariff proposals are taken into account in calculating fuel tax credits and the cleaner fuels grant for biodiesel and renewable diesel; and five Acts to make consequential and technical amendments. 

    Bill | Explanatory Memorandum

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What is a bill?

A bill is a proposal for a law or a change to an existing law. A bill becomes law (an Act) when agreed to in identical form by both houses of Parliament and assented to by the Governor-General.

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July 2015

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7 Jul 15
Senate Committee Hearing
9 Jul 15
Senate Committee Hearing
10 Jul 15
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