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TOTAL RESULTS: 277

• 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

• 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 (Medicare Levy and Medicare Levy Surcharge) Bill 2012

  Track (What's this?)

  Date

  10 May 2012 

  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. Also makes consequential amendments to the

  Clean Energy (Tax Laws Amendments) Act 2011

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill amends the:

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to abolish the entrepreneurs’ tax offset;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to: increase the small business instant asset write-off threshold to $6500; and consolidate the long life small business pool and the general small business pool into a single pool to be written off at one rate;

  Income Tax Assessment Act 1997

  to enable small business entities to claim an accelerated initial deduction for motor vehicles acquired in the 2012-13 and subsequent financial years; and

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to enable eligible low income earners to receive the low income superannuation contribution. 

  Bill | Explanatory Memorandum

• Telecommunications (Industry Levy) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Broadband, Communications and the Digital Economy 

  Summary

  Part of a package of three bills to support the transition to the national broadband network, the bill imposes a levy on telecommunications carriers or carriage service providers if the carriers or providers have a levy amount for an eligible levy period. 

  Bill | Explanatory Memorandum

• Telecommunications Universal Service Management Agency Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Broadband, Communications and the Digital Economy 

  Summary

  Part of a package of three bills to support the transition to the national broadband network, the bill: establishes the Telecommunications Universal Service Management Agency (TUSMA) as a statutory agency to implement and administer the service agreements or grants that deliver universal service and other public policy telecommunications outcomes; sets out the agency’s corporate governance structure and reporting and accountability requirements; provides for the minister, by legislative instrument, to make standards, rules or benchmarks for TUSMA contracts and grants; and provides for the Universal Service Obligation and National Relay Service industry levy regimes to be consolidated into a single regime to provide TUSMA funding. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2011 Measures No. 8) Bill 2011

  Track (What's this?)

  Date

  13 Oct 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2011, the bill amends the:

  Income Tax Assessment Act 1997

  to provide the Commissioner of Taxation with discretion to disregard certain events that would otherwise trigger the assessment of certain income for a primary production trust in the year of the event;

  Petroleum Resource Rent Tax Assessment Act 1987

  to clarify the location of the ‘taxing point’ for the purposes of the petroleum resource rent tax; and

  Excise Act 1901

  and

  Fuel Tax Act 2006

  to clarify taxation arrangements for gaseous fuels. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2011 Measures No. 7) Bill 2011

  Track (What's this?)

  Date

  21 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  in relation to: taxation arrangements for special disability trusts; certain farm management deposits being accessed within 12 months; and the producer, location, and post, digital and visual effects offsets;

  Income Tax Rates Act 1986

  to reduce the lowest marginal tax rate for workers participating in the Pacific Seasonal Worker Pilot Scheme;

  Taxation Administration Act 1953

  to provide that the instalment income of certain taxpayers includes net gains in the taxation of financial arrangements;

  Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

  to give the Commissioner of Taxation a discretion to extend the time in which taxpayers may notify the making of a transitional election in certain circumstances;

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Banking Act 1959

  in relation to the administration of the farm management deposits scheme;

  Income Tax Assessment Act 1997

  and

  Tax Laws Amendment (2009 Measures No. 6) Act 2010

  to extend to 30 September 2011 the date for the temporary loss relief for merging superannuation funds; and

  A New Tax System (Australian Business Number) Act 1999

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  in relation to a regulatory framework for public ancillary funds. Also provides that any director penalty notices issued by the Commissioner of Taxation under former section 22AOE of the

  Income Tax Assessment Act 1936

  between 10 December 2007 and 30 June 2010 are valid, notwithstanding the New South Wales Court of Appeal decision in

  Soong v Deputy Commissioner of Taxation

  (2011) 248 FLR 252. 

  Bill | Explanatory Memorandum

• Telecommunications Amendment (Enhancing Community Consultation) Bill 2011

  Track (What's this?)

  Date

  19 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  WILKIE, Andrew, MP 

  Summary

  Amends the

  Telecommunications Act 1997

  to: require owners and occupiers of land to be notified of a proposal to either build or modify a telecommunications tower within 500 metres of their property; provide that notified owners and occupiers have 30 days in which to respond to the proposed development; provide that new telecommunications towers cannot be declared to be low impact; limit the size and capacity of telecommunications towers; provide that the Australian Communications and Media Authority (ACMA) can issue installation permits for high impact facilities only in extraordinary circumstances; disallow ACMA from considering commercial interests when determining the importance of a facility in a telecommunications network; require ACMA, when considering developments near community sensitive sites, to be satisfied that all alternative sites are unfeasible; and enable local communities to appeal a facility installation permit being granted with the Administrative Appeals Tribunal. 

  Bill | Explanatory Memorandum

• Tobacco Plain Packaging Bill 2011

  Track (What's this?)

  Date

  06 Jul 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Health and Ageing 

  Summary

  Introduced with the Trade Marks Amendment (Tobacco Plain Packaging) Bill 2011, the bill prevents tobacco advertising and promotion of tobacco products and tobacco product packaging by making it an offence to sell, supply, purchase, package or manufacture tobacco products or packaging for retail sale that are not compliant with plain packaging requirements. 

  Bill | Explanatory Memorandum