Search all bills

TOTAL RESULTS: 741

• 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 (Employee Share Schemes) Bill 2015

  Track (What's this?)

  Date

  25 Mar 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  in relation to the taxation of employee share schemes by: amending the taxing point for rights for employees of all corporate tax entities; and providing an additional tax concession for employees of certain small start-up companies; and

  Income Tax Assessment Act 1997

  to: enable the Commissioner of Taxation to approve a method for determining the market value of an asset or non-cash benefit for income tax purposes; and make technical amendments. 

  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

• Tribunals Amalgamation Bill 2015

  Track (What's this?)

  Date

  03 Dec 2014 

  Chamber

  Senate 

  Status

  Act 

  Portfolio

  Attorney-General 

  Summary

  Amends: 12 Acts, including the

  Administrative Appeals Tribunal Act 1975

  , to merge the Social Security Appeals Tribunal and the Migration Review Tribunal and Refugee Review Tribunal into the Administrative Appeals Tribunal; and 31 Acts to make consequential amendments. Also provides for transitional arrangements. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Tax Transparency) Bill 2014

  Track (What's this?)

  Date

  24 Nov 2014 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  LEIGH, Andrew, MP 

  Summary

  Amends the

  Tax Laws Amendment (2013 Measures No. 2) Act 2013

  to bring forward to the 2012 13 financial year the requirement for the Commissioner of Taxation to publish certain tax information for corporate entities with a total income of $100 million or more. 

  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

• Telecommunications (Interception and Access) Amendment (Data Retention) Bill 2015

  Track (What's this?)

  Date

  30 Oct 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Attorney-General 

  Summary

  Implements recommendations of the Parliamentary Joint Committee on Intelligence and Security’s (PJCIS)

  Report of the Inquiry into Potential Reforms of Australia’s National Security Legislation

  by amending the:

  Telecommunications (Interception and Access) Act 1979

  to: require telecommunications service providers to retain and to secure for two years telecommunications data (not content); require service providers to protect retained data through encryption and preventing unauthorised interference and access; require the PJCIS to review the mandatory data retention scheme no more than three years after the end of the implementation phase; limit the range of agencies that are able to access telecommunications data and stored communications; establish a journalist information warrants regime; restrict the agencies who can access this data; require the minister to refer to the PJCIS any legislative proposal to amend which agencies can access the data; provide for record-keeping and reporting the use of, and access to, telecommunications data; and enable the Commonwealth Ombudsman to assess agency compliance;

  Australian Security Intelligence Organisation Act 1979

  to provide that certain matters relating to data retention be included in the Australian Security Intelligence Organisation’s (ASIO) annual report;

  Intelligence Services Act 2001

  to enable the PJCIS to inquire into operational matters relating to the use of telecommunications data by ASIO and the Australian Federal Police, in relation to counter-terrorism functions;

  Telecommunications Act 1997

  to prohibit civil litigants from being able to access certain telecommunications data; and

  Telecommunications Act 1997

  and

  Privacy Act 1988

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Telecommunications Amendment (Giving the Community Rights on Phone Towers) Bill 2014

  Track (What's this?)

  Date

  27 Oct 2014 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  WILKIE, Andrew, MP 

  Summary

  Amends the

  Telecommunications Act 1997

  to: require owners and occupiers of land to be notified of a proposal to either build or modify a telecommunications tower within 500 metres of their property; provide that notified owners and occupiers have 30 days in which to respond to the proposed development; provide that new telecommunications towers cannot be declared to be low impact; limit the size and capacity of telecommunications towers; provide that the Australian Communications and Media Authority (ACMA) can issue installation permits for high impact facilities only in extraordinary circumstances; disallow ACMA from considering commercial interests when determining the importance of a facility in a telecommunications network; require ACMA, when considering developments near community sensitive sites, to be satisfied that all alternative sites are unfeasible; and enable local communities to appeal a facility installation permit being granted with the Administrative Appeals Tribunal. 

  Bill | Explanatory Memorandum

• Telecommunications (Industry Levy) Amendment Bill 2014

  Track (What's this?)

  Date

  22 Oct 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Communications 

  Summary

  Introduced with the Telecommunications Legislation Amendment (Deregulation) Bill 2014, the bill amends the

  Telecommunications (Industry Levy) Act 2012

  to provide that the imposition of the industry levy will continue to operate under the

  Telecommunications (Consumer Protection and Service Standards) Act 1999

  following the repeal of the

  Telecommunications Universal Service Management Agency Act 2012

  . 

  Bill | Explanatory Memorandum

• Telecommunications Legislation Amendment (Deregulation) Bill 2014

  Track (What's this?)

  Date

  22 Oct 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Communications 

  Summary

  Introduced with the Telecommunications (Industry Levy) Amendment Bill 2014, the bill: amends the

  Telecommunications Universal Service Management Agency Act 2012

  to remove the requirement for the minister to prepare a statement of estimate of overall levy target amount; repeals the

  Telecommunications Universal Service Management Agency Act 2012

  to abolish the Telecommunications Universal Service Management Agency (TUSMA); repeals the

  Telecommunications (Universal Service Levy) Act 1997

  to remove the redundant universal service levy; and transfers TUSMA’s functions and contractual responsibilities to the Department of Communications; amends the

  Australian Communications and Media Authority Act 2005

  ,

  Export Market Development Grants Act 1997

  and

  Telecommunications (Consumer Protection and Service Standards) Act 1999

  to make amendments consequential on the regulation of the supply of telephone sex services via a standard telephone service being removed from the

  Telecommunications (Consumer Protection and Service Standards) Act 1999

  ;

  Do Not Call Register Act 2006

  to enable an indefinite registration period for numbers on the register;

  Telecommunications Act 1997

  to: remove the arrangements for the Australian Communications and Media Authority to register e-marketing industry codes; and reduce obligations on telecommunications providers to provide pre-selection; and

  Telecommunications (Consumer Protection and Service Standards) Act 1999

  to: remove gazettal publishing requirements; and reduce requirements on carriage service providers in relation to customer service guarantees; and makes consequential amendments to six Acts. 

  Bill | Explanatory Memorandum