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TOTAL RESULTS: 277

• Tax Laws Amendment (2012 Measures No. 2) Bill 2012

  Track (What's this?)

  Date

  24 May 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2012, the bill amends the:

  Taxation Administration Act 1953

  and four other Acts to: extend the director penalty regime so that directors are personally responsible for their company’s unpaid superannuation guarantee amounts; make directors and their associates liable to pay as you go (PAYG) withholding non-compliance tax in certain circumstances; and ensure that directors cannot discharge their director penalties by placing their company into administration or liquidation when PAYG withholding or superannuation guarantee remains unpaid and unreported three months after the due date;

  Income Tax Assessment Act 1997

  and

  Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

  in relation to the taxation of financial arrangements consolidation interaction; and

  Income Tax Assessment Act 1997

  to modify the consolidation tax cost setting rules and rights to future income rules. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Budget Measures) Bill 2008

  Track (What's this?)

  Date

  27 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Fringe Benefits Tax Assessment Act 1986

  to remove the fringe benefits tax (FBT) exemption for food and drink provided as part of a salary sacrifice arrangement;

  Fringe Benefits Tax Assessment Act 1986

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to restrict FBT exemptions for certain work-related items;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to the tax treatment of employee share scheme arrangements; and

  Income Tax Assessment Act 1997

  to increase to four years the period over which depreciable in-house software can be written off for tax purposes. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009

  Track (What's this?)

  Date

  19 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  The bill: amends the

  Taxation Administration Act 1953

  to establish a framework to protect the confidentiality of taxpayer information by placing a general prohibition on the disclosure of taxpayer information except in certain specified circumstances; makes consequential amendments to 38 other Acts; contains a regulation making power; and repeals the

  A New Tax System (Bonuses for Older Australians) Act 1999

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010

  Track (What's this?)

  Date

  29 Sep 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: amends the

  Taxation Administration Act 1953

  to establish a framework to protect the confidentiality of taxpayer information by placing a general prohibition on the disclosure of taxpayer information except in certain specified circumstances; makes consequential amendments to 38 other Acts; contains a regulation making power; and repeals the

  A New Tax System (Bonuses for Older Australians) Act 1999

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Education Refund) Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to establish the Education Tax Refund, a 50 per cent refundable tax offset for eligible education expenses (up to $750 for primary school studies and up to $1,500 for secondary studies). Also makes consequential amendments to the

  A New Tax System (Family Assistance) (Administration) Act 1999

  ,

  Social Security (Administration) Act 1999

  ,

  Student Assistance Act 1973

  and

  Taxation Administration Act 1953

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Election Commitments No. 1) Bill 2008

  Track (What's this?)

  Date

  04 Jun 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills, the bill amends the:

  Income Tax Act 1986

  ,

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to introduce a new withholding tax regime for distributions of managed investment trust income to residents of countries with which Australia has effective exchange of information for tax matters; and

  Income Tax Assessment Act 1997

  to exempt from income tax the Prime Minister’s Literary Award. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Improving the Producer Offset) Bill 2009

  Track (What's this?)

  Date

  23 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  CIOBO, Steven, MP 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to specify the criteria the Commissioner of Taxation must consider when making a special assessments decision in relation to the producer offset. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Luxury Car Tax) Bill 2008

  Track (What's this?)

  Date

  26 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to increase the luxury car tax rate from 1 July 2008, the bill amends the

  A New Tax System (Luxury Car Tax) Act 1999

  to increase the tax rate from 25 per cent to 33 per cent. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Luxury Car Tax—Minor Amendments) Bill 2008

  Track (What's this?)

  Date

  25 Nov 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  A New Tax System (Luxury Car Tax) Act 1999

  ,

  Taxation Administration Act 1953

  and

  Tax Laws Amendment (Luxury Car Tax) Act 2008

  to clarify that: vehicle financing arrangements and contracts for such arrangements entered into before Budget night do not affect luxury car tax refunds being claimed by eligible businesses; and refunds are to be paid directly to claimants. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Managed Investment Trust Withholding Tax) Bill 2012

  Track (What's this?)

  Date

  21 Jun 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of two bills in relation to the managed investment trust (MIT) withholding tax, the bill amends the

  Taxation Administration Act 1953

  to make consequential amendments to give effect to the increase in the MIT final withholding tax rate imposed by the proposed

  Income Tax (Managed Investment Trust Withholding Tax) Amendment Act 2012

  . 

  Bill | Explanatory Memorandum