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TOTAL RESULTS: 277

• Taxation Laws Amendment Bill (No. 3) 2002

  Track (What's this?)

  Date

  21 Mar 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to: supplies in return for rights to develop land; and transfer of tax losses, net capital losses and excess foreign tax credits so that they are not subject to GST, with effect from 1 July 2000;

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

  and

  Income Tax Assessment Act 1997

  to provide a one-off credit to businesses that held rental cars on 1 July 2000;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to taxation of general insurance companies and workers’ compensation self-insurers; and

  Income Tax Assessment Act 1936

  to broaden the eligibility criteria for accessing the intercorporate dividend rebate. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Therapeutic Goods and Other Legislation Amendment Bill 2002

  Track (What's this?)

  Date

  21 Mar 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Health and Ageing 

  Summary

  Amends the:

  Therapeutic Goods Act 1989

  to: clarify the powers, functions and duties of Commonwealth officials and authorities within the Commonwealth-State cooperative scheme for the regulation of therapeutic goods (as a consequence of the High Court’s decision in R v Hughes); enable the implementation of the mutual recognition agreement entered into between Australia and Singapore relating to the manufacture of medicines; provide for implementation of other similar mutual recognition agreements; enable collection of information and documents in relation to blood and blood component manufacturing processes and practices; clarify the timeframe for payment of evaluation fees; and allow the Minister to impose conditions for the listing of goods on the Australian Register of Therapeutic Goods;

  Industrial Chemicals (Notification and Assessment) Act 1989

  and

  National Occupational Health and Safety Commission Act 1985

  to reflect new administrative and financial arrangements required as a result of changed portfolio responsibilities; and proposed

  Therapeutic Goods Amendment (Medical Devices) Act 2002

  , if it commences after this proposed Act, in relation to the definition of “conformity assessment certificate”. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2002

  Track (What's this?)

  Date

  14 May 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  A New Tax (Medicare Levy Surcharge—Fringe Benefits) Act 1999

  and

  Medicare Levy Act 1986

  to increase the Medicare levy low income thresholds and the Medicare levy surcharge low income thresholds for the 2001-2002 financial year and later financial years;

  Medicare Levy Act 1986

  in relation to eligibility to use a family income threshold; and

  Income Tax Assessment Act 1936

  to make minor technical amendments. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Superannuation) Bill (No. 2) 2002

  Track (What's this?)

  Date

  16 May 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation Guarantee Charge Amendment Bill 2002, the bill amends: the

  Superannuation Guarantee (Administration) Act 1992

  to require at least quarterly superannuation contributions on behalf of employees; 3 Acts to reduce the superannuation surcharge rates; 5 Acts to reduce the superannuation surcharge cap; the

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to limit when a contribution to a complying superannuation fund or retirement saving account will be an allowable tax deduction; the

  Income Tax Assessment Act 1936

  to: allow superannuation contributions to be made on behalf of children; and increase the deduction limit for personal superannuation contributions made by the self-employed; and the

  Bankruptcy Act 1966

  to ensure that the superannuation guarantee charge and any related general interest charge have the same priority in bankruptcy as salary or wages. Also makes technical amendments to 4 Acts, consequential amendments to 6 Acts and contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 4) 2002

  Track (What's this?)

  Date

  30 May 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax (Transitional Provisions) Act 1997

  to amend the thin capitalisation regime;

  Income Tax Assessment Act 1997

  to: insert a capital gains tax roll-over for a trust restructuring into a company; and introduce statutory caps on the effective life for the calculation of the declined value of depreciating assets; and

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide certain tax exemptions for temporary residents. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Structured Settlements and Structured Orders) Bill 2002

  Track (What's this?)

  Date

  06 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to provide an income tax exemption: for annuities and certain deferred lump sums paid under structured settlements to seriously injured persons, subject to eligibility criteria; and for life insurance companies on income derived from assets that support structured settlements; and

  Life Insurance Act 1995

  to provide that any commutation or assignment of a tax-exempt structured settlement annuity or lump sum will be ineffective. Also makes consequential amendments to the

  Income Tax Assessment Act 1936

  and the

  Income Tax (Transitional Provisions) Act 1997

  and contains application provisions. 

  Bill | Explanatory Memorandum

• Torres Strait Fisheries Amendment Bill 2002

  Track (What's this?)

  Date

  19 Jun 2002 

  Chamber

  Senate 

  Status

  Act 

  Portfolio

  Agriculture, Fisheries and Forestry 

  Summary

  Amends the

  Torres Strait Fisheries Act 1984

  to allow for the Chair of the Torres Strait Regional Authority to be appointed as a full member of the Torres Strait Protected Zone Joint Authority. 

  Bill

• Taxation Laws Amendment Bill (No. 5) 2002

  Track (What's this?)

  Date

  27 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax (Transitional Provisions) Act 1997

  and

  Income Tax Assessment Act 1997

  to provide transitional valuation arrangements for the 2001-02 income year for oyster farmers capturing oyster spat by the traditional stick farming method;

  Income Tax Assessment Act 1997

  to prevent double taxation where an amount is paid in respect of work in progress;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001

  in relation to the capital allowances system; and

  Income Tax Assessment Act 1936

  to enable the Commissioner to recover outstanding pay as you go withholding amounts by making an estimate of the debt. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Liability for Recreational Services) Bill 2002

  Track (What's this?)

  Date

  27 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Trade Practices Act 1974

  to allow individuals to waive their contractual right to sue when undertaking hazardous recreational activities. 

  Bill | Explanatory Memorandum

• Treasury Legislation Amendment Bill (No. 1) 2002

  Track (What's this?)

  Date

  19 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Clarifies the operation of the

  Financial Sector (Collection of Data—Consequential and Transitional Provisions) Act 2001

  and

  General Insurance Reform Act 2001

  to ensure that, where both Acts amend the same provision, the amendments made by the

  Financial Sector (Collection of Data—Consequential and Transitional Provisions) Act 2001

  operate first. 

  Bill | Explanatory Memorandum