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TOTAL RESULTS: 186

  • New Business Tax System (Consolidation and Other Measures) Bill (No. 1) 2002

    Track (What's this?)

    Date
    26 Sep 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Further to the
    New Business Tax System (Consolidation) Act (No. 1) 2002
    and proposed
    New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
    , the bill amends the
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to further implement the consolidation regime which commenced on 1 July 2002. Also contains application and transitional provisions and makes consequential amendments to the
    Financial Corporations (Transfer of Assets and Liabilities) Act 1993
    ,
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Taxation Administration Act 1953
    and
    Wool Services Privatisation Act 2000

    Bill | Explanatory Memorandum

  • New Business Tax System (Consolidation and Other Measures) Bill 2003

    Track (What's this?)

    Date
    12 Dec 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the New Business Tax System (Venture Capital Deficit Tax) Bill 2002 and further to the
    New Business Tax System (Consolidation) Act (No. 1) 2002
    ,
    New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002
    and
    New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002
    , the bill amends the
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    and 5 other Acts to implement the final stage of the consolidation regime which commenced on 1 July 2002 in relation to consolidated groups (including the taxation of life insurance companies) and the simplified imputation system (including venture capital franking). Also contains transitional provisions and makes consequential amendments. 

    Bill | Explanatory Memorandum

  • New Business Tax System (Consolidation) Bill (No. 1) 2002

    Track (What's this?)

    Date
    16 May 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    to introduce a consolidation regime for resident entities that comprise a wholly-owned corporate group. Also amends the
    Income Tax (Transitional Provisions) Act 1997
    in relation to transitional concessions available for transferred losses;
    Taxation Administration Act 1953
    in relation to pay as you go instalments for entities in consolidated groups; makes consequential amendments to the
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    ; and contains application and transitional provisions. 

    Bill | Explanatory Memorandum

  • New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Bill 2002

    Track (What's this?)

    Date
    27 Jun 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Further to the New Business Tax System (Consolidation) Bill (No. 1) 2002, the bill amends the:
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Income Tax (Transitional Provisions) Act 1997
    and
    New Business Tax System (Consolidation) Act (No. 1) 2002
    to further implement the consolidation regime from 1 July 2002;
    Income Tax Assessment Act 1997
    to make consequential amendments in relation to imputation treatment of exempting entities and former exempting entities;
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to allow global company asset valuations in loss integrity measures;
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to introduce a general value shifting regime (in place of existing share value shifting and asset stripping rules), applying mainly to interests in controlled companies and trusts that are not consolidated which meet control or common ownership tests; and
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to provide capital gains tax relief for a demerger in certain circumstances. Also contains application, saving and transitional provisions. 

    Bill | Explanatory Memorandum

  • New Business Tax System (Debt and Equity) Bill 2001

    Track (What's this?)

    Date
    28 Jun 2001 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasurer's portfolio 

    Bill | Explanatory Memorandum

  • New Business Tax System (Franking Deficit Tax) Amendment Bill 2002

    Track (What's this?)

    Date
    26 Sep 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Finance and Administration 
    Summary
    Amends the
    New Business Tax System (Franking Deficit Tax) Act 2002
    to make amendments consequential on the new simplified imputation system to facilitate the transitional determination of franking deficit tax liability for late balancing companies. 

    Bill | Explanatory Memorandum

  • New Business Tax System (Franking Deficit Tax) Bill 2002

    Track (What's this?)

    Date
    30 May 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Part of a package of three bills to introduce a simplified imputation system, the bill imposes a franking deficit tax on companies that over-impute franking credits when making franked distributions to shareholders. 

    Bill | Explanatory Memorandum

  • New Business Tax System (Imputation) Bill 2002

    Track (What's this?)

    Date
    30 May 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Part of a package of three bills to introduce a simplified imputation system, the bill amends the
    Income Tax Assessment Act 1997
    to implement the new system. Also amends the
    Income Tax Assessment Act 1936
    and
    Income Tax (Transitional Provisions) Act 1997
    to make transitional arrangements. 

    Bill | Explanatory Memorandum

  • New Business Tax System (Integrity Measures) Bill 2000

    Track (What's this?)

    Date
    13 Apr 2000 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasurer's portfolio 

    Bill | Explanatory Memorandum

  • New Business Tax System (Miscellaneous) Bill (No. 2) 2000

    Track (What's this?)

    Date
    13 Apr 2000 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasurer's portfolio 

    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.