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TOTAL RESULTS: 277

• Tax Agent Services (Transitional Provisions and Consequential Amendments) Bill 2009

  Track (What's this?)

  Date

  24 Jun 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Consequent on the

  Tax Agent Services Act 2009

  , the bill: amends eight Acts; and provides for transitional arrangements for certain entities providing tax agent services before the commencement of the

  Tax Agent Services Act 2009

  . 

  Bill | Explanatory Memorandum

• Tax Agent Services Bill 2009

  Track (What's this?)

  Date

  13 Nov 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: establishes a national Tax Practitioners Board as a statutory authority within the Australian Taxation Office; requires certain entities that provide tax agent services and Business Activity Statement (BAS) services to be registered; introduces a Code of Professional Conduct to govern tax and BAS agents; provides for disciplinary sanctions to be imposed by the Board; and replaces criminal penalties for certain misconduct by agents and unregistered entities with civil penalties and injunctions. 

  Bill | Explanatory Memorandum

• Tax Bonus for Working Australians (Consequential Amendments) Bill (No. 2) 2009

  Track (What's this?)

  Date

  12 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to give effect to the Government’s Nation Building and Jobs Plan, the bill makes consequential amendments to the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Social Security Act 1991

  ,

  Taxation Administration Act 1953

  and

  Veterans’ Entitlement Act 1986

  to: ensure bonus payments are not treated as income for tax and welfare related purposes; and provide for administrative arrangements applicable to the bonus payments. 

  Bill | Explanatory Memorandum

• Tax Bonus for Working Australians (Consequential Amendments) Bill 2009

  Track (What's this?)

  Date

  04 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to give effect to the Government’s Nation Building and Jobs Plan, the bill makes consequential amendments to the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Social Security Act 1991

  ,

  Taxation Administration Act 1953

  and

  Veterans’ Entitlement Act 1986

  to: ensure bonus payments are not treated as income for tax and welfare related purposes; and provide for administrative arrangements applicable to the bonus payments. 

  Bill | Explanatory Memorandum

• Tax Bonus for Working Australians Bill (No. 2) 2009

  Track (What's this?)

  Date

  12 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to give effect to the Government’s Nation Building and Jobs Plan, the bill authorises the Commissioner of Taxation to make payments of up to $900 to eligible taxpayers. 

  Bill | Explanatory Memorandum

• Tax Bonus for Working Australians Bill 2009

  Track (What's this?)

  Date

  04 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to give effect to the Government’s Nation Building and Jobs Plan, the bill authorises the Commissioner of Taxation to make payments of up to $950 to eligible taxpayers. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 1) Bill 2004

  Track (What's this?)

  Date

  19 Feb 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  in relation to: broadening the list of eligible medical expenses to include payments in relation to guide dogs; rules for payments, loans and forgiven debts made by a trustee to a private company’s shareholder; and deductions for dividends on-paid to non-resident owners;

  Income Tax Assessment Act 1997

  in relation to: income tax deductions for transport expenses for travel between workplaces; small business capital gains tax relief and discretionary trusts; net input tax credits and capital gains tax; and updating the list of deductible gift recipients;

  Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003

  to clarify the treatment of claims for fuel purchased in the 3 years preceding the scheme’s introduction;

  A New Tax System (Australian Business Number) Act 1999

  to clarify permitted disclosure of Australian Business Number information;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to income tax deductions for fund-raising event contributions; and 5 Acts to require that charities be endorsed in order to access relevant tax concessions. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 2) Bill 2004

  Track (What's this?)

  Date

  01 Apr 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  in relation to the operation of the income tax law affecting life insurance companies;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and 3 other Acts in relation to the consolidation regime;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to: venture capital partnerships; and franked distributions received through certain partnerships and trusts;

  Fringe Benefits Tax Assessment Act 1986

  in relation to fringe benefits tax (FBT) housing benefits;

  Income Tax Assessment Act 1997

  in relation to: capital gains tax event K6 and demergers; deductions for United Medical Protection Limited support payments; and alienation of personal services income provisions;

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

  in relation to compulsory third party schemes;

  Fringe Benefits Tax Assessment Act 1986

  and

  Income Tax Assessment Act 1997

  in relation to FBT treatment of public ambulance services; and

  Income Tax Assessment Act 1936

  in relation to: taxation treatment of overseas superannuation payments; and technical corrections to foreign tax credit provisions. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 3) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Venture Capital Act 2002

  in relation to the venture capital regime;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption transitional arrangements for certain contributions to worker entitlement funds; and

  Income Tax Assessment Act 1936

  to make technical corrections in relation to foreign tax credits. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 5) Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: add certain organisations and include special schools as specifically-listed deductible gift recipients; give irrigation water providers and rural land irrigation water providers access to the water facilities and landcare tax concessions; enable an administrator (in addition to a liquidator) to declare worthless shares and other equity interests for capital gains tax purposes; and amend application of the first child tax offset provisions in relation to adoptive parents;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption to costs associated with purchase of a dwelling as a result of relocation;

  Superannuation Guarantee (Administration) Act 1992

  to remove the superannuation guarantee (SG) reporting requirement, for employers to report employer superannuation contributions to employees, from the SG arrangements;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to clarify operation of the consolidation regime; and

  Taxation Laws Amendment Act (No. 8) 2003

  to correct a commencement provision. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum