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TOTAL RESULTS: 302

  • 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. 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. 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. 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 (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 (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. 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 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 Measures No. 2) Bill 2010

    Track (What's this?)

    Date
    17 Mar 2010 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends: the
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to: prevent shareholders of private companies accessing tax-free dividends from the provision of company assets for less than market value; and make consequential amendments; the
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to extend existing arrangements for tax file number withholding to cover closely held trusts; the
    Income Tax Assessment Act 1997
    to: provide that the HECS-HELP benefit is exempt from income tax; update the list of deductible gift recipients; and provide that the Global Carbon Capture and Storage Institute Limited is exempt from income tax for a four-year period; and 108 Acts to repeal certain unlimited periods for amending taxpayers’ assessments. 

    Bill | Explanatory Memorandum

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

    Track (What's this?)

    Date
    26 May 2010 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Superannuation (Government Co-contribution for Low Income Earners) Act 2003
    to: freeze indexation of the co-contribution income threshold for the 2010-11 and 2011-12 financial years; and maintain the current matching rate and maximum co-contribution payable on an individual’s eligible superannuation contributions;
    Income Tax Assessment Act 1997
    to modify the thin capitalisation rules in relation to the application of accounting standards for authorised deposit-taking institutions;
    Taxation Administration Act 1953
    to enable certain officers to declare that a specified entity is not subject to Commonwealth tax law in relation to a specified transaction;
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to provide that unexpended income of a special disability trust is taxed at a certain rate; and
    Taxation Administration Act 1953
    and
    Income Tax Assessment Act 1997
    in relation to managed investment trusts and withholding tax. 

    Bill | Explanatory Memorandum

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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.

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