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TOTAL RESULTS: 277

• 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. 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. 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. 2) Bill 2011

  Track (What's this?)

  Date

  24 Mar 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the

  Income Tax Assessment Act 1997

  in relation to the list of deductible gift recipients; the

  Superannuation Industry (Supervision) Act 1993

  in relation to self managed superannuation fund investment in collectables and personal use assets; the

  Retirement Savings Accounts Act 1997

  and

  Superannuation Industry (Supervision) Act 1993

  to allow superannuation fund trustees and retirement savings account providers to use tax file numbers in certain circumstances; the

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

  and

  A New Tax System (Luxury Car Tax) Act 1999

  to allow entities to self assess the goods and services tax treatment of a payment of an Australian tax, fee or charge; and 16 Acts to make technical amendments. 

  Bill | Explanatory Memorandum

• Telecommunications Legislation Amendment (Fibre Deployment) Bill 2011

  Track (What's this?)

  Date

  23 Mar 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Broadband, Communications and the Digital Economy 

  Summary

  Amends the

  Telecommunications Act 1997

  to require developers to install fibre-ready infrastructure in new developments and ensure that any fixed line facilities installed in a development must be fibre-ready. 

  Bill | Explanatory Memorandum

• Therapeutic Goods Amendment (2011 Measures No. 1) Bill 2011

  Track (What's this?)

  Date

  23 Mar 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Health and Ageing 

  Summary

  Amends the

  Therapeutic Goods Act 1989

  in relation to: processes for the evaluation of prescription medicines; the refund of evaluation fees; and standard conditions for the registration or listing of therapeutic goods. 

  Bill | Explanatory Memorandum

• Trans-Tasman Proceedings Amendment and Other Measures Bill 2011

  Track (What's this?)

  Date

  02 Mar 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Attorney-General 

  Summary

  The bill: amends the:

  Trans-Tasman Proceedings Act 2010

  in relation to staying an Australian proceeding on forum grounds; and

  Trans-Tasman Proceedings Act 2010

  and

  Trans-Tasman Proceedings (Transitional and Consequential Provisions) Act 2010

  to: reflect amendments made by the New Zealand Parliament to the companion legislation to enable the cooperative scheme to operate; and retrospectively validates fees charged (from 1 March 2009 to 25 November 2010) for de facto financial proceedings under the

  Family Law Act 1975

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2011 Measures No. 1) Bill 2011

  Track (What's this?)

  Date

  24 Feb 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to exempt from income tax: the Disaster Recovery Subsidy paid to those affected by the floods in Australia during the summer of 2010-11 and by Cyclone Yasi; and ex-gratia payments to New Zealand non-protected special category visa holders for a disaster that occurred in Australia during the 2010-11 financial year;

  Income Tax Assessment Act 1997

  and

  Tax Laws Amendment (2009 Measures No. 2) Act 2009

  to exempt from income tax certain payments paid to small businesses and primary producers affected by the floods in Australia during the summer of 2010-11 and by Cyclone Yasi; and

  First Home Saver Accounts Act 2008

  and

  Income Tax Assessment Act 1997

  to enable money in a First Home Saver Account to be paid into a genuine mortgage after the end of a minimum qualifying period. 

  Bill | Explanatory Memorandum