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TOTAL RESULTS: 277

• Tax Laws Amendment (2006 Measures No. 6) Bill 2007

  Track (What's this?)

  Date

  02 Nov 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to amend the list of deductible gift recipients; and makes technical corrections and amendments to seven Acts. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 7) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: small business relief for capital gains tax events; deductible gift recipients; effective life of tractors and harvesters; farm management deposits; and capital protected borrowings. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Budget Measures) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws to: increase the dependent spouse tax offset to $2,100 from 1 July 2007; increase the Medicare levy low-income and the Medicare levy surcharge low-income thresholds in line with movements in the consumer price index; and increase the Medicare levy low-income thresholds for pensioners below pension age so that there is no Medicare levy liability if there is no income tax liability. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 1) Bill 2007

  Track (What's this?)

  Date

  15 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the secrecy and disclosure provisions in the

  Taxation Administration Act 1953

  to allow the Commissioner of Taxation to disclose certain taxpayer information to Project Wickenby taskforce officers and officers of other taskforces;

  Superannuation Guarantee (Administration) Act 1992

  to enable the Commissioner of Taxation or an officer of the Australian Taxation Office to provide information to an employee in response to a complaint concerning an employer’s superannuation guarantee obligations; and

  Income Tax Assessment Act 1936

  and four other tax Acts to extend the employee share scheme concessions and related capital gains tax treatment to certain stapled securities. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 2) Bill 2007

  Track (What's this?)

  Date

  29 Mar 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: effective life of assets; donation of listed shares to deductible gift recipients; deductions for fund-raising events; boating activities; research and development; deductible gift recipients; venture capital; and makes technical corrections. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 3) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: distributions to entities connected with a private company; transitional excess non-concessional contributions; capital gains on testamentary trusts; superannuation of deceased military and police; thin capitalisation; repeal of dividend tainting rules; interest withholding tax; forestry managed investment schemes; non-resident trustee beneficiaries; and distributions to foreign residents from managed investment trusts. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 4) Bill 2007

  Track (What's this?)

  Date

  21 Jun 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills, the bill amends the taxation laws in relation to: foreign income tax offset rules; capital gains tax roll-over for medical defence organisations; superannuation funds investment in instalment warrants; updating the list of deductible gift recipients; increasing family trust flexibility; trustee beneficiary reporting rules; the transition to the simplified superannuation regime; and makes technical and other amendments in relation to: income tax deductibility for gifts to certain scholarship funds; the formula for the fringe benefit tax depreciation rate for a car; tax file number withholding from payments to certain exempt entities; and capital gains tax exemption for certain organisations. Also repeals the

  A New Tax System (Ultimate Beneficiary Non-disclosure Tax) Act (No. 1) 1999

  and

  A New Tax System (Ultimate Beneficiary Non-disclosure Tax) Act (No. 2) 1999

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 6) Bill 2007

  Track (What's this?)

  Date

  13 Sep 2007 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: tax-exempt asset financing; thin capitalisation; capital gains tax marriage breakdown roll-over; income tax exemptions for the Prime Minister’s Prize for Australian History and Prize for Science; same business test cap removal; partial capital gains tax roll-over for statutory licenses; Australian property trusts and stapled securities; deductible gift recipients; film production offsets; tax deductibility for certain Australian research and development activities; and establishes Innovation Australia to administer innovation and venture capital programs. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2008 Measures No. 1) Bill 2008

  Track (What's this?)

  Date

  13 Feb 2008 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to: removing tax deductibility for contributions and gifts to political parties, members and candidates; and extensions of the beneficiary tax offset to the Equine Workers Hardship Wage Supplement Payment;

  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 1997

  in relation to: deductions for capital expenditure for the establishment of trees in carbon sink forests; and tax-free grants under the Tobacco Growers Adjustment Assistance Programme 2006 to certain tobacco growers; and

  Income Tax Assessment Act 1936

  in relation to the farm management deposit scheme. 

  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