Assented Bills of the current Parliament

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TOTAL RESULTS: 445

• Superannuation Supervisory Levy Imposition Amendment Bill 2012

  Track (What's this?)

  Date

  24 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation Legislation Amendment (Stronger Super) Bill 2012, the bill amends the

  Superannuation Supervisory Levy Imposition Act 1998

  to enable the Treasurer to make more than one determination, for a financial year, of the restricted and unrestricted levy amounts, restricted and unrestricted levy percentages and the superannuation entity levy base. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2012 Measures No. 2) Bill 2012

  Track (What's this?)

  Date

  24 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2012, the bill amends the:

  Taxation Administration Act 1953

  and four other Acts to: extend the director penalty regime so that directors are personally responsible for their company’s unpaid superannuation guarantee amounts; make directors and their associates liable to pay as you go (PAYG) withholding non-compliance tax in certain circumstances; and ensure that directors cannot discharge their director penalties by placing their company into administration or liquidation when PAYG withholding or superannuation guarantee remains unpaid and unreported three months after the due date;

  Income Tax Assessment Act 1997

  and

  Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

  in relation to the taxation of financial arrangements consolidation interaction; and

  Income Tax Assessment Act 1997

  to modify the consolidation tax cost setting rules and rights to future income rules. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2012 Measures No. 3) Bill 2012

  Track (What's this?)

  Date

  24 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills in relation to the Seasonal Labour Mobility Program and other taxation matters, the bill amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to apply a new final withholding tax to income derived by non-resident workers participating in the Seasonal Labour Mobility Program;

  Excise Act 1901

  and

  Excise Tariff Act 1921

  to specify the circumstances where blending the same types of gaseous fuels or the same types of aviation fuels, which have been taxed at different rates, are not treated as excise manufacture and are therefore subject to additional duty;

  Income Tax Assessment Act 1936

  to retrospectively clarify that trust beneficiaries who are minors cannot receive the low income tax offset for unearned income earned through trust distributions; and

  Income Tax Assessment Act 1997

  to: provide income tax exemptions for clean energy payments made to recipients of payments made under certain schemes; and make the employment termination payment tax offset dependent on an individual’s total taxable income. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Cross-Border Transfer Pricing) Bill (No. 1) 2012

  Track (What's this?)

  Date

  24 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to retrospectively: clarify that the internationally consistent transfer pricing rules contained in Australia’s tax treaties and incorporated into Australian law provide assessment authority to address treaty related transfer pricing; and ensure that the tax treaty transfer pricing rules are applied in a manner consistent with the relevant Organisation for Economic Co-operation and Development guidance material; and

  Income Tax Assessment Act 1936

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Income Tax Rates) Bill 2012

  Track (What's this?)

  Date

  24 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills in relation to the Seasonal Labour Mobility Program and other taxation matters, the bill amends the

  Income Tax Rates Act 1986

  to merge the first two personal marginal tax rate thresholds for non-resident workers into a single threshold and align the rate for this new threshold with the second marginal tax rate for resident workers. 

  Bill | Explanatory Memorandum

• Broadcasting Services Amendment (Improved Access to Television Services) Bill 2012

  Track (What's this?)

  Date

  30 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Broadband, Communications and the Digital Economy 

  Summary

  Amends the

  Broadcasting Services Act 1992

  in relation to the provision of captioning services by commercial, national and subscription television broadcasters by: introducing and increasing captioning targets; requiring the Australian Communications and Media Authority (ACMA) to develop a captioning standard to determine the quality of captioning services; requiring broadcasters to transmit emergency warnings in the form of text and speech, and captioned where possible; introducing compliance reporting and record keeping requirements; providing for a statutory review by the ACMA; and making compliance with the captioning requirements a licensing condition. 

  Bill | Explanatory Memorandum

• Crimes Legislation Amendment (Slavery, Slavery-like Conditions and People Trafficking) Bill 2012

  Track (What's this?)

  Date

  30 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Attorney-General 

  Summary

  Amends the:

  Criminal Code Act 1995

  to: insert offences of forced labour, forced marriage, organ trafficking and harbouring a victim; ensure the slavery offence applies to conduct which renders a person a slave, as well as conduct involving a person who is already a slave; extend the application of existing offences of deceptive recruiting and sexual servitude to non-sexual servitude and all forms of deceptive recruiting; increase penalties for debt bondage offences; broaden the definition of exploitation to include all slavery-like practices; and amend existing definitions to provide that the broadest range of exploitative conduct is criminalised;

  Crimes Act 1914

  to increase the availability of reparation orders to individual victims of Commonwealth offences; and

  Crimes Act 1914

  ,

  Migration Act 1958

  ,

  Proceeds of Crime Act 2002

  and

  Telecommunications (Interception and Access) Act 1979

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Financial Framework Legislation Amendment Bill (No. 2) 2012

  Track (What's this?)

  Date

  30 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Finance and Deregulation 

  Summary

  Amends: nine Acts to provide a mechanism (a ‘recoverable payment’) to provide authority for inadvertent overpayments of certain benefits and for their recovery;

  Taxation Administration Act 1953

  to enable the Commissioner of Taxation to make a ‘recoverable advance’ of an amount to which the recipient may become entitled to in future because the likely cost of not making these payments would exceed the total of the advance; seven Acts to authorise the Commonwealth to make ‘recoverable death payments’ to recipients until ComSuper or the relevant secretary is notified of the recipient’s death; eight Acts to require that where recoverable payments, advances or death payments are made, the relevant secretary or chief executive ensures that a report is published; 11 Acts to align administrative processes for making certain payments with the relevant legislation;

  ComSuper Act 2011

  to enable the Chief Executive Officer to delegate certain functions and powers;

  National Residue Survey Administration Act 1992

  to clarify that an expenditure program may be approved by the minister after payments are required to be made; and

  Superannuation Act 1976

  to clarify that the Commonwealth Superannuation Corporation’s (CSC) ability to recover amounts of benefit paid applies only to amounts paid by CSC. Also validates certain benefits under the

  Defence Force Retirement and Death Benefits Act 1973

  to regularise the treatment of certain benefit recipients. 

  Bill | Explanatory Memorandum

• Greenhouse and Energy Minimum Standards (Registration Fees) Bill 2012

  Track (What's this?)

  Date

  30 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Climate Change and Energy Efficiency 

  Summary

  Introduced with the Greenhouse and Energy Minimum Standards Bill 2012, the bill imposes registration fees on businesses registering regulated products as required by the Equipment Energy Efficiency Program (E3 Program). 

  Bill | Explanatory Memorandum

• Greenhouse and Energy Minimum Standards Bill 2012

  Track (What's this?)

  Date

  30 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Climate Change and Energy Efficiency 

  Summary

  Introduced with the Greenhouse and Energy Minimum Standards (Registration Fees) Bill 2012, the bill establishes a national framework for regulating the energy efficiency of products supplied or used within Australia by: creating a national regulator (the GEMS regulator) to oversee the Equipment Energy Efficiency Program (the E3 Program); providing for administrative, investigative and enforcement powers for the GEMS regulator; expanding the E3 Program to include products other than electrical products; setting mandatory minimum efficiency requirements for products; setting nationally-consistent labelling requirements; and requiring a review of the operation of the Act after five years. 

  Bill | Explanatory Memorandum