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TOTAL RESULTS: 277

• 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 (2008 Measures No. 4) Bill 2008

  Track (What's this?)

  Date

  26 Jun 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to: provide private health insurance policy holders with capital gains tax relief when insurers demutualise; limit lineal descendants to children or grandchildren of the test individual or their spouse; and remove the ability for family trusts to make a variation to the test individual specified in a family trust election. Also makes technical amendments to eight other Acts. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2008 Measures No. 5) Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to the margin scheme and the sale of real property;

  Income Tax Assessment Act 1997

  to modify the thin capitalisation regime in relation to the use of accounting standards for identifying and valuing an entity’s assets, liabilities and equity capital;

  Income Tax Assessment Act 1936

  to extend eligibility for exemption from interest withholding tax to certain bonds;

  Fringe Benefits Tax Assessment Act 1986

  in relation to income earning assets held jointly with a third party; and

  Income Tax Assessment Act 1936

  in relation to the eligible investment business rules for managed funds. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2008 Measures No. 6) Bill 2009

  Track (What's this?)

  Date

  03 Dec 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  in relation to roll-overs for corporate restructures;

  Taxation Administration Act 1953

  in relation to the collection or conservation of tax debts owed in foreign countries;

  Superannuation Guarantee (Administration) Act 1992

  in relation to the late payment offset for superannuation guarantee contributions. Also makes minor amendments to six other Acts and repeals the

  Pay-roll Tax Act 1941

  . 

  Bill | Explanatory Memorandum

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

  Track (What's this?)

  Date

  27 May 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  to: exempt from income tax foreign employment income derived by an Australian resident employed as an aid worker, a charitable worker, a defence or police deployment, and activities prescribed by regulation;

  Superannuation (Government Co-Contribution for Low Income Earners) Act 2003

  to temporarily reduce the matching rate and maximum co-contribution payable on individual eligible personal superannuation contributions; and

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to reduce the caps on concessional superannuation contributions and transitional concessional superannuation contributions. 

  Bill | Explanatory Memorandum

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

  Track (What's this?)

  Date

  21 Oct 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Income Tax (TFN Withholding Tax (ESS)) Bill 2009, the bill amends: six Acts in relation to shares or rights granted under employee share schemes; the

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to the application of the non-commercial losses rules for taxpayers with an adjusted taxable income of $250,000 or more; and the

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  ,

  Financial Transaction Reports Act 1988

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to require superannuation providers to transfer the balance of certain lost members’ accounts to the Commissioner of Taxation. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 GST Administration Measures) Bill 2010

  Track (What's this?)

  Date

  25 Nov 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

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to require that input tax credits and fuel tax credits are claimed within a four year period;

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

  ,

  A New Tax System (Wine Equalisation Tax) Act 1999

  and

  Taxation Administration Act 1953

  to enable residents of Australian external territories to claim refunds of good and services tax (GST) and wine equalisation tax under the tourist refund scheme;

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

  and

  Taxation Administration Act 1953

  to enable certain intermediaries to act as a principal for GST accounting purposes;

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

  in relation to: clarification of the calculation of the gambling operator’s margin when the supplies made by the operator are GST-free; and the treatment of supplies and acquisitions between associates without consideration; and

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

  ,

  A New Tax System (Luxury Car Tax) Act 1999

  ,

  Fuel Tax Act 2006

  and

  Taxation Administration Act 1953

  to provide for the treatment of overpaid refunds. 

  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

• 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. 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