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TOTAL RESULTS: 277

• Tax Laws Amendment (Election Commitments No. 1) Bill 2008

  Track (What's this?)

  Date

  04 Jun 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

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

  Income Tax Act 1986

  ,

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to introduce a new withholding tax regime for distributions of managed investment trust income to residents of countries with which Australia has effective exchange of information for tax matters; and

  Income Tax Assessment Act 1997

  to exempt from income tax the Prime Minister’s Literary Award. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2008 Measures No. 3) Bill 2008

  Track (What's this?)

  Date

  29 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  in relation to the tax treatment of shareholder and unitholder rights (to restrospectively apply to rights issued on or after 1 July 2001); and

  Taxation Administration Act 1953

  in relation to: the restriction on goods and services tax refunds; and time limits for the recovery and refund of indirect tax. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Budget Measures) Bill 2008

  Track (What's this?)

  Date

  27 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Fringe Benefits Tax Assessment Act 1986

  to remove the fringe benefits tax (FBT) exemption for food and drink provided as part of a salary sacrifice arrangement;

  Fringe Benefits Tax Assessment Act 1986

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to restrict FBT exemptions for certain work-related items;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to the tax treatment of employee share scheme arrangements; and

  Income Tax Assessment Act 1997

  to increase to four years the period over which depreciable in-house software can be written off for tax purposes. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2008

  Track (What's this?)

  Date

  27 May 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 and Medicare levy surcharge low income threshold amounts for individuals, families and pensioners below age pension age and increase the phase-in limits as a result of the increased threshold amounts, from the 2007-08 financial year. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Bill 2008

  Track (What's this?)

  Date

  27 May 2008 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  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 $100,000 for individuals and to $150,000 for families. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Luxury Car Tax) Bill 2008

  Track (What's this?)

  Date

  26 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to increase the luxury car tax rate from 1 July 2008, the bill amends the

  A New Tax System (Luxury Car Tax) Act 1999

  to increase the tax rate from 25 per cent to 33 per cent. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2008 Measures No. 2) Bill 2008

  Track (What's this?)

  Date

  20 Mar 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  in relation to: amounts misappropriated by an employee or agent; the capital gains tax market value substitution rule for interests in certain companies and trusts; exempting from income tax the Endeavour Executive Award and research fellowships under the Awards program; early completion bonuses for apprentices; the list of deductible gift recipients; deductions for capital expenditure for the establishment of trees in carbon sink forests; tax-free grants under the Tobacco Growers Adjustment Assistance Programme 2006 to certain tobacco growers; and income tax exemptions for rent assistance paid to Austudy recipients and Carer Adjustment Payment recipients;

  Superannuation Guarantee (Administration) Act 1992

  in relation to extending the superannuation guarantee late payment offset;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to tax-free superannuation lump sums paid to persons with a terminal medical condition;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to extensions of the beneficiary tax offset to the Equine Workers Hardship Wage Supplement Payment; and

  Income Tax Assessment Act 1936

  in relation to the farm management deposit scheme. 

  Bill | Explanatory Memorandum

• Telecommunications Legislation Amendment (National Broadband Network) Bill 2008

  Track (What's this?)

  Date

  19 Mar 2008 

  Chamber

  Senate 

  Status

  Act 

  Portfolio

  Broadband, Communications and the Digital Economy 

  Summary

  Amends the

  Telecommunications Act 1997

  to require telecommunications carriers to disclose certain information to the Commonwealth which can be disclosed to companies considering responding to a proposal for the development of a National Broadband Network. The requirement to provide information ceases 12 months after the legislation commences. 

  Bill | Explanatory Memorandum

• Tradex Scheme Amendment Bill 2008

  Track (What's this?)

  Date

  21 Feb 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Innovation, Industry, Science and Research 

  Summary

  Amends the

  Tradex Scheme Act 1999

  to separate the Act from provisions of the Customs Regulations that allow for the drawback of customs duty (the Drawback Regulations). Also makes administrative changes. 

  Bill | Explanatory Memorandum

• Telecommunications (Interception and Access) Amendment Bill 2008

  Track (What's this?)

  Date

  20 Feb 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Attorney-General 

  Summary

  Amends the

  Telecommunications (Interception and Access) Act 1979

  to extend sunset provisions relating to network protection activities undertaken by network administrators in law enforcement and security agencies; clarify reporting requirements for warrants; clarify that multiple telecommunications devices can be intercepted on a one named person warrant; and make consequential and technical amendments. 

  Bill | Explanatory Memorandum