Bills before Parliament

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TOTAL RESULTS: 243

• Tax Laws Amendment (2012 Measures No. 4) Bill 2012

  Track (What's this?)

  Date

  28 Jun 2012 

  Chamber

  House of Representatives 

  Status

  Assent 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Fringe Benefits Tax Assessment Act 1986

  to limit the concessional tax treatment of living-away-from-home allowances and benefits to certain employees for a maximum period of 12 months;

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

  to clarify the goods and services tax consequences when a representative of an incapacitated entity is a creditor of that entity; and

  Tax Laws Amendment (2012 Measures No. 2) Act 2012

  in relation to consolidation events so that no interest is payable if an overpayment of income tax arises because of a deduction under the pre-rules and no shortfall interest or administrative penalty is payable if additional tax becomes payable under the pre-rules or interim rules. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2012 Measures No. 6) Bill 2012

  Track (What's this?)

  Date

  29 Nov 2012 

  Chamber

  House of Representatives 

  Status

  Before Senate 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to clarify that native title benefits are not subject to income tax (including capital gains tax);

  Income Tax Assessment Act 1997

  to: update the list of deductible gift recipients; extend the immediate deductibility of exploration and prospecting expenditure provided to mining and petroleum explorers to geothermal energy explorers; and clarify that the definition of ‘limited recourse debt’ includes arrangements where, in substance or effect, the debtor is not fully at risk in relation to the debt;

  Tax Laws Amendment (2011 Measures No. 5) Act 2011

  to extend the interim streaming rules for managed investment trusts until the end of the 2013-14 financial year;

  Income Tax Assessment Act 1936

  to apply an income test to the rebate for medical expenses from 1 July 2012;

  Fringe Benefits Tax Assessment Act 1986

  to remove the concessional fringe benefits tax treatment for in-house fringe benefits accessed by way of salary packaging arrangements; and Retirement Savings Accounts Regulations 1997, Superannuation Industry (Supervision) Regulations 1994 and five Acts to make technical amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2013 Measures No. 1) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Before House of Representatives 

  Portfolio

  Treasury 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013

  Track (What's this?)

  Date

  13 Feb 2013 

  Chamber

  House of Representatives 

  Status

  Before Senate 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to: the operation of the general anti-avoidance rule; the application of the arm’s length principle in transfer pricing rules aligning with international transfer pricing standards; rules for trusts and partnerships; record keeping requirements and penalties; and consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Disclosure of MRRT Information) Bill 2013

  Track (What's this?)

  Date

  18 Mar 2013 

  Chamber

  House of Representatives 

  Status

  Before House of Representatives 

  Sponsor

   

  Summary

  Amends the:

  Minerals Resource Rent Tax Act 2012

  to require the minister to prepare and present to Parliament quarterly and annual reports on the amount of minerals resource rent tax instalments paid; and

  Taxation Administration Act 1953

  to enable taxation officers to disclose that information for the purposes of preparing the quarterly and annual reports. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Before House of Representatives 

  Portfolio

  Treasury 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012

  Track (What's this?)

  Date

  23 Aug 2012 

  Chamber

  House of Representatives 

  Status

  Before House of Representatives 

  Portfolio

  Treasury 

  Summary

  Amends taxation legislation to: restate the ‘in Australia’ special conditions for income tax exempt entities, ensuring that they generally must be operated principally in Australia and for the broad benefit of the Australian community; standardise the other special conditions entities must meet to be income tax exempt; standardise the term ‘not-for-profit’; and codify the ‘in Australia’ special conditions for deductible gift recipients ensuring that they must generally operate solely in Australia, and pursue their purposes solely in Australia (with some exceptions, such as overseas aid funds and some environmental organisations). 

  Bill | Explanatory Memorandum

• Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 1) Amendment (DisabilityCare Australia) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Passed Both Houses 

  Portfolio

  Treasury 

  Bill | Explanatory Memorandum

• Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 2) Amendment (DisabilityCare Australia) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Passed Both Houses 

  Portfolio

  Treasury 

  Bill | Explanatory Memorandum

• Telecommunications Amendment (Mobile Phone Towers) Bill 2011

  Track (What's this?)

  Date

  14 Sep 2011 

  Chamber

  Senate 

  Status

  Before Senate 

  Sponsor

  BROWN, Sen Bob 

  Summary

  Amends the:

  Australian Radiation Protection and Nuclear Safety Act 1998

  to require the Radiation Health and Safety Advisory Council to review certain radiofrequency exposure standards every five years, with the first review to be completed within six months of this bill commencing; and

  Telecommunications Act 1997

  to: require certain owners and occupiers of land to be consulted when a mobile phone tower is to be installed; require the Australian Communications and Media Authority to be satisfied that the precautionary principle is taken into account when the site of a mobile phone tower is determined; remove the exemption for low-impact facilities from state and local government planning processes; remove the exemption on the application of state and territory laws; and require carriers to prepare local telecommunications network plans each financial year, for the next five years. 

  Bill | Explanatory Memorandum