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TOTAL RESULTS: 92

• Income Tax (Managed Investment Trust Withholding Tax) 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 imposes: a tax rate of 15 per cent for the second income year, and 7.5 per cent for later income years, of the new withholding tax regime for distributions of managed investment trust income to foreign residents of certain jurisdictions; and a 30 per cent withholding tax rate on residents of countries with which Australia does not have effective exchange of information. 

  Bill | Explanatory Memorandum

• Income Tax (First Home Saver Accounts Misuse Tax) Bill 2008

  Track (What's this?)

  Date

  28 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills, the bill imposes the First Home Saver Accounts misuse tax to be payable on any gain made by an account holder from the improper use of a First Home Saver Account. 

  Bill | Explanatory Memorandum

• International Tax Agreements Amendment Bill (No. 2) 2007

  Track (What's this?)

  Date

  21 Jun 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to give legislative authority to agreements between Australia and Finland, in relation to the avoidance of double taxation and the prevention of fiscal evasion. 

  Bill | Explanatory Memorandum

• International Tax Agreements Amendment Bill (No. 1) 2007

  Track (What's this?)

  Date

  29 Mar 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to give legislative authority to agreements between Australia and the French Republic, and Australia and Norway, in relation to the avoidance of double taxation and the prevention of fiscal evasion. 

  Bill | Explanatory Memorandum

• Income Tax (Former Complying Superannuation Funds) Amendment Bill 2007

  Track (What's this?)

  Date

  07 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the simplified superannuation taxation law framework introduced by the Tax Laws Amendment (Simplified Superannuation) Bill 2006 and five related bills, and as part of a package of five further bills, the bill makes consequential amendments to the

  Income Tax (Former Complying Superannuation Funds) Act 1994

  in relation to the imposition of tax on certain superannuation funds. 

  Bill | Explanatory Memorandum

• Income Tax (Former Non-resident Superannuation Funds) Amendment Bill 2007

  Track (What's this?)

  Date

  07 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the simplified superannuation taxation law framework introduced by the Tax Laws Amendment (Simplified Superannuation) Bill 2006 and five related bills, and as part of a package of five further bills, the bill makes consequential amendments to the

  Income Tax (Former Non-resident Superannuation Funds) Act 1994

  in relation to the imposition of tax on certain superannuation funds. 

  Bill | Explanatory Memorandum

• Income Tax Amendment Bill 2007

  Track (What's this?)

  Date

  07 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the simplified superannuation taxation law framework introduced by the Tax Laws Amendment (Simplified Superannuation) Bill 2006 and five related bills, and as part of a package of five further bills, the bill makes consequential amendments to the

  Income Tax Act 1986

  . 

  Bill | Explanatory Memorandum

• Income Tax Rates Amendment (Superannuation) Bill 2007

  Track (What's this?)

  Date

  07 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the simplified superannuation taxation law framework introduced by the Tax Laws Amendment (Simplified Superannuation) Bill 2006 and five related bills, and as part of a package of five further bills, the bill makes consequential amendments to the

  Income Tax Rates Act 1986

  . 

  Bill | Explanatory Memorandum

• Indirect Tax Legislation Amendment (Small Business Measures) Bill 2004

  Track (What's this?)

  Date

  24 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  and

  Taxation Administration Act 1953

  to: allow certain small businesses and non-profit bodies the option to report and pay the goods and services tax (GST) on an annual basis; allow small businesses to undertake annual apportionment of input tax credits for certain acquisitions and importations used for partly creditable purposes; and remove the requirement for an entity to make an annual election to continue with the option to pay GST by instalments. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Inspector-General of Taxation Bill 2003

  Track (What's this?)

  Date

  19 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Establishes an independent statutory office of Inspector-General of Taxation to conduct reviews and advise the Minister in relation to tax administration systems. Also makes consequential amendments to the

  Freedom of Information Act 1982

  and

  National Crime Authority Act 1984

  . 

  Bill | Explanatory Memorandum