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TOTAL RESULTS: 277

• Tax Laws Amendment (2011 Measures No. 3) Bill 2011

  Track (What's this?)

  Date

  12 May 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  to allow supplies of particular types of new recreational boats to be goods and services tax free if the boats are exported within a specified 12-month period; and

  Income Tax (Transitional Provisions) Act 1997

  to enable the ongoing imposition of the general interest charge in certain circumstances. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2011

  Track (What's this?)

  Date

  12 May 2011 

  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 pension age; and increase the phase-in limits as a result of the increased threshold amounts. 

  Bill | Explanatory Memorandum

• Taxation of Alternative Fuels Legislation Amendment Bill 2011

  Track (What's this?)

  Date

  12 May 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to apply an energy content based taxation to certain alternative fuels, the bill amends four Acts in relation to: the taxation of liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG); LPG reporting requirements; fuel tax credit entitlements; penalties concerning unauthorised excise-free LPG sale or use; and transitional excise licensing requirements for LPG, LNG and CNG. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2011 Measures No. 4) Bill 2011

  Track (What's this?)

  Date

  26 May 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Taxation Administration Act 1953

  to: reduce the gross domestic product (GDP) factor to four per cent for the 2011-12 financial year for GDP-adjusted notional tax; and provide that contributions to superannuation required by an industrial instrument or rules of a superannuation fund are excluded from reportable employer superannuation contributions;

  Tax Laws Amendment (2009 Measures No. 3) Act 2009

  to make consequential amendments;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide that minors cannot use the low income tax offset to reduce tax due on certain income; and

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to the percentage of premiums for certain total and permanent disability insurance policies that can be claimed as deductions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2011 Measures No. 5) Bill 2011

  Track (What's this?)

  Date

  02 Jun 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  in relation to: trust beneficiaries continuing to use primary production income averaging in certain circumstances; the operation of the National Rental Affordability Scheme; and anti-avoidance rules for exempt entities used to ‘shelter’ the taxable income of a trust;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to enable trust beneficiaries to continue to use farm management deposits in certain circumstances;

  Income Tax Assessment Act 1936

  in relation to: capital gains and franked distributions of trusts; and phasing out the dependent spouse tax offset; and

  Fringe Benefits Tax Assessment Act 1986

  to provide for a single statutory rate of 20 per cent to determine the taxable value of car fringe benefits. Also makes consequential amendments to the

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2011 Measures No. 6) Bill 2011

  Track (What's this?)

  Date

  22 Jun 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: provide that the outer regional and remote payment made under the Better Start for Children with Disability initiative is exempt from income tax; and update the list of deductible gift recipients; and

  Fringe Benefits Tax Assessment Act 1986

  to provide that transport costs from an employee’s residence to their employment in a remote area overseas is exempt from fringe benefits tax. 

  Bill | Explanatory Memorandum

• Tobacco Plain Packaging Bill 2011

  Track (What's this?)

  Date

  06 Jul 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Health and Ageing 

  Summary

  Introduced with the Trade Marks Amendment (Tobacco Plain Packaging) Bill 2011, the bill prevents tobacco advertising and promotion of tobacco products and tobacco product packaging by making it an offence to sell, supply, purchase, package or manufacture tobacco products or packaging for retail sale that are not compliant with plain packaging requirements. 

  Bill | Explanatory Memorandum

• Trade Marks Amendment (Tobacco Plain Packaging) Bill 2011

  Track (What's this?)

  Date

  06 Jul 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Innovation, Industry, Science and Research 

  Summary

  Introduced with the Tobacco Plain Packaging Bill 2011, the bill amends the

  Trade Marks Act 1995

  to provide that regulations may be made in relation to the plain packaging of tobacco so that businesses are not prevented from registering new trade marks or from protecting trade marks against infringement. 

  Bill | Explanatory Memorandum

• Telecommunications Amendment (Enhancing Community Consultation) Bill 2011

  Track (What's this?)

  Date

  19 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  WILKIE, Andrew, MP 

  Summary

  Amends the

  Telecommunications Act 1997

  to: require owners and occupiers of land to be notified of a proposal to either build or modify a telecommunications tower within 500 metres of their property; provide that notified owners and occupiers have 30 days in which to respond to the proposed development; provide that new telecommunications towers cannot be declared to be low impact; limit the size and capacity of telecommunications towers; provide that the Australian Communications and Media Authority (ACMA) can issue installation permits for high impact facilities only in extraordinary circumstances; disallow ACMA from considering commercial interests when determining the importance of a facility in a telecommunications network; require ACMA, when considering developments near community sensitive sites, to be satisfied that all alternative sites are unfeasible; and enable local communities to appeal a facility installation permit being granted with the Administrative Appeals Tribunal. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2011 Measures No. 7) Bill 2011

  Track (What's this?)

  Date

  21 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  in relation to: taxation arrangements for special disability trusts; certain farm management deposits being accessed within 12 months; and the producer, location, and post, digital and visual effects offsets;

  Income Tax Rates Act 1986

  to reduce the lowest marginal tax rate for workers participating in the Pacific Seasonal Worker Pilot Scheme;

  Taxation Administration Act 1953

  to provide that the instalment income of certain taxpayers includes net gains in the taxation of financial arrangements;

  Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

  to give the Commissioner of Taxation a discretion to extend the time in which taxpayers may notify the making of a transitional election in certain circumstances;

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Banking Act 1959

  in relation to the administration of the farm management deposits scheme;

  Income Tax Assessment Act 1997

  and

  Tax Laws Amendment (2009 Measures No. 6) Act 2010

  to extend to 30 September 2011 the date for the temporary loss relief for merging superannuation funds; and

  A New Tax System (Australian Business Number) Act 1999

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  in relation to a regulatory framework for public ancillary funds. Also provides that any director penalty notices issued by the Commissioner of Taxation under former section 22AOE of the

  Income Tax Assessment Act 1936

  between 10 December 2007 and 30 June 2010 are valid, notwithstanding the New South Wales Court of Appeal decision in

  Soong v Deputy Commissioner of Taxation

  (2011) 248 FLR 252. 

  Bill | Explanatory Memorandum