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TOTAL RESULTS: 277

• Tax Laws Amendment (2008 Measures No. 5) Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  A New Tax System (Goods and Services Tax) Act 1999

  in relation to the margin scheme and the sale of real property;

  Income Tax Assessment Act 1997

  to modify the thin capitalisation regime in relation to the use of accounting standards for identifying and valuing an entity’s assets, liabilities and equity capital;

  Income Tax Assessment Act 1936

  to extend eligibility for exemption from interest withholding tax to certain bonds;

  Fringe Benefits Tax Assessment Act 1986

  in relation to income earning assets held jointly with a third party; and

  Income Tax Assessment Act 1936

  in relation to the eligible investment business rules for managed funds. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Education Refund) Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to establish the Education Tax Refund, a 50 per cent refundable tax offset for eligible education expenses (up to $750 for primary school studies and up to $1,500 for secondary studies). Also makes consequential amendments to the

  A New Tax System (Family Assistance) (Administration) Act 1999

  ,

  Social Security (Administration) Act 1999

  ,

  Student Assistance Act 1973

  and

  Taxation Administration Act 1953

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Bill (No. 2) 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

  and

  Medicare Levy Act 1986

  to increase the Medicare levy surcharge threshold to $75,000 for individuals (with annual indexation) and to $150,000 for families (to be twice the individual rate in future years). Also provides for transitional arrangements so that individuals who obtain private health cover before 1 January 2009 avoid the surcharge for the period 1 July to 31 December 2008. 

  Bill | Explanatory Memorandum

• Temporary Residents' Superannuation Legislation Amendment Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  ,

  Taxation Administration Act 1953

  and

  Income Tax Assessment Act 1997

  to: require that the superannuation of a temporary resident becomes unclaimed and payable to the Australian Taxation Office (ATO) once the individual has ceased to be a temporary visa holder, has departed Australia and has not claimed their superannuation within six months; and provide that departed temporary visa holders may recover their superannuation benefits, subject to withholding tax, from the ATO. 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Clarity in Pricing) Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Competition Policy and Consumer Affairs 

  Summary

  Amends the

  Trade Practices Act 1974

  to: prohibit corporations from advertising a component price (a price as the sum of multiple component parts) of a good or service without also prominently specifying the single figure price (to the extent that it is quantifiable at the time of advertising); update cross references relating to pyramid selling schemes; clarify that certain breaches of product safety and information standards may be a criminal offence; and provide for the concurrent operation of certain state and territory fair trading laws. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Political Contributions and Gifts) Bill 2010

  Track (What's this?)

  Date

  27 Aug 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to remove tax deductibility for contributions and gifts to political parties, independent members and independent candidates; and

  A New Tax System (Goods and Services Tax) Act 1999

  to make consequential amendments to ensure political parties, independent members and independent candidates continue to access goods and services tax concessions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2008 Measures No. 4) Bill 2008

  Track (What's this?)

  Date

  26 Jun 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to: provide private health insurance policy holders with capital gains tax relief when insurers demutualise; limit lineal descendants to children or grandchildren of the test individual or their spouse; and remove the ability for family trusts to make a variation to the test individual specified in a family trust election. Also makes technical amendments to eight other Acts. 

  Bill | Explanatory Memorandum

• Trade Practices Legislation Amendment Bill 2008

  Track (What's this?)

  Date

  26 Jun 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  In response to certain recommendations of the Senate Economics References Committee’s report into the effectiveness of the

  Trade Practices Act 1974

  in protecting small business, the bill amends section 46 of the

  Trade Practices Act 1974

  to: address predatory pricing; clarify the role of recoupment in predatory pricing cases; clarify the meaning of ‘take advantage’; confer jurisdiction on the Federal Magistrates Court in matters arising under the section; and amend the competition code similarly. Also amends the

  Australian Securities and Investments Commission Act 2001

  and

  Trade Practices Act 1974

  to: require a Deputy Chairperson of the Australian Competition and Consumer Commission (ACCC) to have a small business background; remove the price thresholds applicable to unconscionable conduct cases; and clarify the ACCC’s information gathering powers. 

  Bill | Explanatory Memorandum

• Telecommunications Interception Legislation Amendment Bill 2008

  Track (What's this?)

  Date

  25 Jun 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Attorney-General 

  Summary

  Responds to the Full Federal Court decision in

  Hong Kong Bank of Australia Ltd v Australian Securities Commission

  (1992) by amending the

  Surveillance Devices Act 2004

  and

  Telecommunications (Interception and Access) Act 1979

  to ensure officeholders can validly authorise others to act on their behalf in performing legislative functions. Also makes minor technical amendments to the

  Telecommunications (Interception and Access) Act 1979

  . 

  Bill | Explanatory Memorandum

• Therapeutic Goods Legislation Amendment (Annual Charges) Bill 2008

  Track (What's this?)

  Date

  18 Jun 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Health and Ageing 

  Summary

  Amends the

  Therapeutic Goods Act 1989

  and

  Therapeutic Goods (Charges) Act 1989

  in relation to the collection and imposition of annual charges and the granting of exemptions from a liability to pay annual charges, and makes technical and consequential amendments. 

  Bill | Explanatory Memorandum