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TOTAL RESULTS: 277

• Tax Laws Amendment (2010 Measures No. 1) Bill 2010

  Track (What's this?)

  Date

  10 Feb 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: amends eight Acts in relation to: approved superannuation clearing houses; forestry managed investment schemes; managed investment trusts; eligibility criteria for the entrepreneurs’ tax offset; and the corporate consolidation regime; and amends 13 Acts to make miscellaneous and technical amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010

  Track (What's this?)

  Date

  26 May 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  in relation to: GST and cross-border transport supplies; GST relief for telecommunications supplies for global roaming in Australia; and adjustments for third party payments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2010 GST Administration Measures No. 2) Bill 2010

  Track (What's this?)

  Date

  18 Mar 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  and

  Taxation Administration Act 1953

  in relation to: the formation and subsequent changes of GST groups and joint ventures; and indirect tax sharing agreements for GST groups and joint ventures;

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

  ,

  Excise Act 1901

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to include indirect tax rulings and excise advice in the general rulings regime; and

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

  in relation to the requirements for tax invoices. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2010 GST Administration Measures No. 1) Bill 2010

  Track (What's this?)

  Date

  10 Feb 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  and

  Taxation Administration Act 1953

  to ensure that goods and services tax adjustments are required in all situations when consideration is paid by an entity in the supply chain to a third party; and

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

  to confirm that the rules allowing attribution in the current period applies to all input tax credits. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 Measures No. 6) Bill 2010

  Track (What's this?)

  Date

  25 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: remove the capital gains tax trust cloning exception; provide a limited capital gains tax roll-over for the transfer of certain assets between trusts with the same beneficiaries; allow the roll-over of capital losses and transfer of revenue losses when complying superannuation funds merge; and update the list of deductible gift recipients;

  Income Tax Assessment Act 1997

  ,

  Tax Laws Amendment (2006 Measures No. 2) Act 2006

  and

  Superannuation Legislation Amendment (Simplification) Act 2007

  to clarify the circumstances in which income derived by life insurance companies in respect of immediate annuity business qualifies as non-assessable non-exempt income;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide that the Income Recovery Subsidy for the North Western Queensland floods is not subject to income tax; and

  Excise Act 1901

  to provide that the blending of spirits constitutes excise manufacture. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 Measures No. 5) Bill 2009

  Track (What's this?)

  Date

  16 Sep 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  ,

  Fuel Tax Act 2006

  and

  Taxation Administration Act 1953

  in response to the Federal Court decision in

  Deputy Commissioner of Taxation v PM Developments Ltd

  to confirm that a representative of an incapacitated entity is responsible for the GST consequences arising during its appointment;

  Taxation Administration Act 1953

  to change the basis on which a pay as you go (PAYG) instalment liability is calculated;

  Income Tax Assessment Act 1997

  to: provide that the outer regional and remote payment made under the Helping Children with Autism package is exempt from income tax; and provide that payments made under the Continence Aids Payment Scheme are exempt from income tax; and

  Income Tax Assessment Act 1936

  to exempt Commonwealth debt issued in Australia from interest withholding tax. Also enables the Victorian Bushfire Appeal Fund Independent Advisory Panel to use donations for a broader range of purposes than the tax law considers charitable; and makes consequential amendments to the

  Income Tax Assessment Act 1997

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 Measures No. 4) Bill 2009

  Track (What's this?)

  Date

  25 Jun 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  to increase the research and development expenditure cap for eligibility to the tax offset from $1 million to $2 million;

  A New Tax System (Australian Business Number) Act 1999

  ,

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  , and

  Taxation Administration Act 1953

  in relation to private ancillary funds;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to provide capital gains tax relief to certain friendly societies; and

  Income Tax Assessment Act 1936

  in relation to losses transferred to the head company of a consolidated group by a joining entity. Also amends 15 Acts relating to taxation laws to make various minor amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 Measures No. 3) Bill 2009

  Track (What's this?)

  Date

  14 May 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Taxation Administration Act 1953

  to set the gross domestic product adjustment for the 2009-10 income year at two per cent;

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to enable certain eligible taxpayers to make annual pay as you go instalments;

  Petroleum Resource Rent Tax Assessment Act 1987

  to: introduce a functional currency rule; introduce a modified ‘look-back’ rule for certain exploration expenditure; introduce internal petroleum provisions; and extend the offshore exploration incentive for designated frontier areas; and

  Income Tax Assessment Act 1997

  to update the list of deductible gift recipients. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 Measures No. 2) Bill 2009

  Track (What's this?)

  Date

  19 Mar 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends taxation laws in relation to: payments made by the Australian Prudential Regulation Authority, or by a liquidator, under the financial claims scheme; increased access to small business capital gains tax concessions; exemption from capital gains tax for capital gains or losses arising from a right or entitlement to a tax offset, deduction or similar benefit; refundable tax offsets for certain projects under the National Urban Water and Desalination Plan; the list of deductible gift recipients; the Australian Business Register and the register acting as the Multi-agency Registration Authority; removing the Greenhouse Challenge Plus Programme condition for fuel tax credits; and the exemption from tax for the Clean-up and Restoration Grants paid to small businesses and primary producers affected by the Victorian bushfires. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 Measures No. 1) Bill 2009

  Track (What's this?)

  Date

  12 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the

  Taxation Administration Act 1953

  to: provide for a 20 per cent reduction of the pay as you go (PAYG) instalment for the quarter that includes 31 December 2008 for certain small business taxpayers; and include a regulation making power to allow the amount of the PAYG instalment to be reduced in the future in circumstances specified by regulations; the

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  to make technical amendments and in relation to: dates for statements and payments of unclaimed money; unclaimed and lost member registers; and information, access and records; and six Acts to make consequential amendments. Also amends 13 Acts to expand income tests used to determine eligibility for a range of government financial assistance programs, including particular offsets and obligations to pay the Medicare levy surcharge. 

  Bill | Explanatory Memorandum