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TOTAL RESULTS: 156

  • Excess Exploration Credit Tax Bill 2014

    Track (What's this?)

    Date
    04 Dec 2014 
    Chamber
    House of Representatives 
    Status
    Passed Both Houses 
    Portfolio
    Treasury 
    Summary
    Introduced with the Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014, the bill imposes an excess exploration credit tax to recover any costs to the Commonwealth that may arise where an exploration company issues exploration credits in excess of their maximum exploration credit entitlement. 

    Bill | Explanatory Memorandum

  • Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014

    Track (What's this?)

    Date
    04 Dec 2014 
    Chamber
    House of Representatives 
    Status
    Passed Both Houses 
    Portfolio
    Treasury 
    Summary
    Introduced with the Excess Exploration Credit Tax Bill 2014, the bill amends: the
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to provide individuals with an option to be taxed on the earnings associated with their excess superannuation non concessional contribution at their marginal tax rate; the
    Inspector-General of Taxation Act 2003
    and
    Ombudsman Act 1976
    to transfer the tax investigative and complaint handling functions of the Commonwealth Ombudsman to the Inspector-General of Taxation and merge that function with the existing function of conducting systemic reviews; the
    Income Tax Assessment Act 1997
    in relation to capital gains tax exemption for certain compensation or damages; the
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to ensure that individuals whose superannuation benefits are involuntarily transferred from one superannuation plan to another plan are not disadvantaged through the transfer; the
    Taxation Administration Act 1953
    to: remove the need for a roll-over benefit statement to be provided to an individual whose superannuation benefits are involuntarily transferred; and allow taxation officers to record or disclose personal information in certain circumstances; the
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to provide for an exploration development tax incentive for investment in small mineral exploration companies undertaking greenfields mineral exploration;
    Income Tax Assessment Act 1936
    ,
    Tax Agent Services Act 2009
    and
    Taxation Administration Act 1953
    to make consequential amendments; and 16 Acts to make technical amendments. 

    Bill | Explanatory Memorandum

  • Enhancing Online Safety for Children (Consequential Amendments) Bill 2014

    Track (What's this?)

    Date
    03 Dec 2014 
    Chamber
    House of Representatives 
    Status
    Passed Both Houses 
    Portfolio
    Communications 
    Summary
    Introduced with the Enhancing Online Safety for Children Bill 2014, the bill amends the:
    Broadcasting Services Act 1992
    to provide the Children’s e-safety Commissioner with certain information gathering powers; and five Acts to make consequential amendments. 

    Bill | Explanatory Memorandum

  • Broadcasting and Other Legislation Amendment (Deregulation) Bill 2015

    Track (What's this?)

    Date
    22 Oct 2014 
    Chamber
    House of Representatives 
    Status
    Passed Both Houses 
    Portfolio
     
    Summary
    Amends the:
    Broadcasting Services Act 1992
    to: remove certain requirements that related to the initial planning of services in the broadcasting services bands spectrum; remove the requirement for reports made by certain subscription television licensees and channel providers under the New Eligible Drama Expenditure Scheme to be independently audited; remove the requirement for codes of practice to be periodically reviewed; remove the requirement for certain licensees to provide an annual list of their directors and captioning obligations; clarify the calculation of media diversity points in overlapping licence areas; provide for grandfathering arrangements for certain broadcasting licensees; and make technical amendments for references to legislative instruments;
    Australian Communications and Media Authority Act 2005
    ,
    Broadcasting Services Act 1992
    and
    Radiocommunications Act 1992
    to remove redundant licensing and planning provisions that regulated the digital switchover and restack processes; and
    Australian Communications and Media Authority Act 2005
    ,
    Radiocommunications Act 1992
    and
    Datacasting Charge (Imposition) Act 1998
    to make consequential amendments. 

    Bill | Explanatory Memorandum

  • Corporations Legislation Amendment (Deregulatory and Other Measures) Bill 2014

    Track (What's this?)

    Date
    22 Oct 2014 
    Chamber
    House of Representatives 
    Status
    Passed Both Houses 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Corporations Act 2001
    to: provide that a general meeting of a company must only be arranged if members with at least five per cent of voting shares make the request; reduce the remuneration reporting requirements; clarify the circumstances in which a financial year may be determined to be less than 12 months; and exempt certain companies limited by guarantee from the need to appoint or retain an auditor; and
    Australian Securities and Investments Commission Act 2001
    to: enable members of the Takeovers Panel to perform duties while in Australia and overseas; and provide that the Remuneration Tribunal is responsible for setting the terms and conditions of Chairs and members of the Financial Reporting Council, the Australian Accounting Standards Board and the Auditing and Assurance Standards Board. 

    Bill | Explanatory Memorandum

  • Export Finance and Insurance Corporation Amendment (Direct Lending and Other Measures) Bill 2014

    Track (What's this?)

    Date
    22 Oct 2014 
    Chamber
    House of Representatives 
    Status
    Passed Both Houses 
    Portfolio
    Trade and Investment 
    Summary
    Amends the
    Export Finance and Insurance Corporation Act 1991
    to: expand the Export Finance and Insurance Corporation’s (EFIC) powers to enable direct lending for export transactions involving all goods (not just capital goods); and require EFIC to pay a debt neutrality charge or guarantee fee, and a tax equivalent payment, in relation to all its operations. 

    Bill | Explanatory Memorandum

  • Tax and Superannuation Laws Amendment (2014 Measures No. 5) Bill 2014

    Track (What's this?)

    Date
    04 Sep 2014 
    Chamber
    House of Representatives 
    Status
    Passed Both Houses 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to abolish the mature age worker tax offset;
    Income Tax Assessment Act 1997
    and
    Shipping Reform (Tax Incentives) Act 2012
    to abolish the seafarer tax offset; and
    Income Tax Assessment Act 1997
    to: reduce the tax offset rates available under the research and development tax incentive by 1.5 per cent; and update the list of deductible gift recipients. 

    Bill | Explanatory Memorandum

  • Family and Community Services Legislation (Simplification and Other Measures) Bill 2001

    Track (What's this?)

    Date
    24 May 2001 
    Chamber
    House of Representatives 
    Status
    Passed Both Houses 
    Portfolio
    Family and Community Services portfolio 

    Bill | Explanatory Memorandum

  • Defence Legislation Amendment (Parliamentary Approval of Overseas Service) Bill 2015

    Track (What's this?)

    Date
    04 Mar 2015 
    Chamber
    Senate 
    Status
    Before Senate 
    Sponsor
     

    Bill | Explanatory Memorandum

  • Landholders’ Right to Refuse (Gas and Coal) Bill 2015

    Track (What's this?)

    Date
    04 Mar 2015 
    Chamber
    Senate 
    Status
    Before Senate 
    Sponsor
     

    Bill | Explanatory Memorandum

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What is a bill?

A bill is a proposal for a law or a change to an existing law. A bill becomes law (an Act) when agreed to in identical form by both houses of Parliament and assented to by the Governor-General.

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