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TOTAL RESULTS: 277

• Tradex Scheme Amendment Bill 2010

  Track (What's this?)

  Date

  16 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Innovation, Industry, Science and Research 

  Summary

  Amends the

  Tradex Scheme Act 1999

  to: provide that partnerships are eligible to apply for a tradex order; and remove transitional arrangements relating to the Texco Scheme. 

  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. 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

• Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2010

  Track (What's this?)

  Date

  13 May 2010 

  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

• Tax Laws Amendment (Public Benefit Test) Bill 2010

  Track (What's this?)

  Date

  13 May 2010 

  Chamber

  Senate 

  Status

  Not Proceeding 

  Sponsor

  XENOPHON, Sen Nick 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to require that, in order to receive exemption from income tax, the aims and activities of religious and charitable institutions must be assessed against a public benefit test. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Research and Development) Bill 2010

  Track (What's this?)

  Date

  13 May 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Income Tax Rates Amendment (Research and Development) Bill 2010, the bill amends the:

  Income Tax Assessment Act 1997

  to replace the existing research and development (R&D) tax concession with a 45 per cent refundable R&D tax offset for eligible entities with a turnover of less than $20 million, and a non-refundable 40 per cent R&D tax offset for all other eligible entities;

  Industry Research and Development Act 1986

  to set out the role of Innovation Australia in relation to the administration of the R&D tax offset; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to make consequential amendments. Also contains application, savings and transitional provisions. 

  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

• Telecommunications Legislation Amendment (Fibre Deployment) Bill 2010

  Track (What's this?)

  Date

  18 Mar 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Broadband, Communications and the Digital Economy 

  Summary

  Amends the:

  Telecommunications Act 1997

  and

  Trade Practices Act 1974

  to provide that optical fibre and fibre-ready fixed line facilities are installed in development projects approved from 1 July 2010; and

  Telecommunications Act 1997

  to make a consequential amendment in relation to civil penalties for third party access regimes. 

  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 (Transfer of Provisions) Bill 2010

  Track (What's this?)

  Date

  17 Mar 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: rewrites provisions from the

  Income Tax Assessment Act 1936

  into the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  in relation to: collection and recovery of tax; forgiveness of commercial debts; leases of luxury cars; farm management deposits; and general insurance; and amends 10 Acts to make consequential amendments. 

  Bill | Explanatory Memorandum