Search all bills

TOTAL RESULTS: 277

• 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 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

• Trade Practices Amendment (Australian Consumer Law) Bill (No. 2) 2010

  Track (What's this?)

  Date

  17 Mar 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the Trade Practices Amendment (Australian Consumer Law) Bill 2009, the bill amends: the

  Trade Practices Act 1974

  ,

  Australian Securities and Investments Commission Act 2001

  and

  Corporations Act 2001

  to implement a national consumer law regime (the Australian Consumer Law) in relation to: general and specific consumer protections; misleading and deceptive conduct; unconscionable conduct; unfair practices; consumer transactions; statutory consumer guarantees; a standard consumer product safety law for consumer goods; and product-related services; the

  Trade Practices Act 1974

  to rename it as the

  Competition and Consumer Act 2010

  ; and 61 Acts to reflect the change in title of the

  Trade Practices Act 1974

  . 

  Bill | Explanatory Memorandum

• Transport Security Legislation Amendment (2010 Measures No. 1) Bill 2010

  Track (What's this?)

  Date

  11 Mar 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Infrastructure, Transport, Regional Development and Local Government 

  Summary

  Amends the:

  Aviation Transport Security Act 2004

  to: allow the prohibited items list to be made by legislative instrument; and enable the secretary to delegate powers and functions to a Senior Executive Service (SES) officer in the Attorney-General’s Department; and

  Maritime Transport and Offshore Facilities Security Act 2003

  to: exempt ship operators from certain security requirements in certain circumstances; make regulations to define different classes of passenger ships and to enable screening officers to conduct frisk searches of passengers and crew; enable certain persons to be appointed as security assessment inspectors; enable the secretary to delegate powers and functions to agency heads and certain SES officers in other agencies in certain circumstances; and make amendments in relation to image recording powers. 

  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 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 (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. 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

• Textile, Clothing and Footwear Strategic Investment Program Amendment (Building Innovative Capability) Bill 2010

  Track (What's this?)

  Date

  25 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Innovation, Industry, Science and Research 

  Summary

  Amends the

  Textile, Clothing and Footwear Strategic Investment Program Scheme Act 1999

  to establish the Clothing and Household Textile (Building Innovative Capability) Scheme to replace the Textile, Clothing and Footwear Post-2005 (Strategic Investment Program) Scheme for the 2010-2011 to 2014-2015 program years. 

  Bill | Explanatory Memorandum