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TOTAL RESULTS: 1105

  • Tax Laws Amendment (2004 Measures No. 4) Bill 2004

    Track (What's this?)

    Date
    24 Jun 2004 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to clarify the operation of the consolidation regime and the interaction of the regime with other areas of the tax law;
    Income Tax Assessment Act 1997
    ,
    Income Tax (Transitional Provisions) Act 1997
    and
    Taxation Administration Act 1953
    to ensure that: copyright collecting societies are not taxed on copyright income they collect on behalf of members; and non-copyright income under prescribed limits is tax exempt;
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Taxation Administration Act 1953
    and
    Taxation Laws Amendment Act (No. 8) 2003
    to: further implement the simplified imputation system, including anti-avoidance rules in relation to exempt entities that are eligible for a refund of imputation credits; and to replace and update certain references and terminology; and
    Income Tax Assessment Act 1997
    to: certain fire and emergency service bodies and other entities as specifically-listed deductible gift recipients; and extend an existing transitional rule in the debt/equity rules for at-call loans to 30 June 2005. 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

  • Tax Laws Amendment (2007 Measures No. 6) Bill 2007

    Track (What's this?)

    Date
    13 Sep 2007 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    Amends the taxation laws in relation to: tax-exempt asset financing; thin capitalisation; capital gains tax marriage breakdown roll-over; income tax exemptions for the Prime Minister’s Prize for Australian History and Prize for Science; same business test cap removal; partial capital gains tax roll-over for statutory licenses; Australian property trusts and stapled securities; deductible gift recipients; film production offsets; tax deductibility for certain Australian research and development activities; and establishes Innovation Australia to administer innovation and venture capital programs. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (2008 Measures No. 1) Bill 2008

    Track (What's this?)

    Date
    13 Feb 2008 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    in relation to: removing tax deductibility for contributions and gifts to political parties, members and candidates; and extensions of the beneficiary tax offset to the Equine Workers Hardship Wage Supplement Payment;
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    in relation to tax-free superannuation lump sums paid to persons with a terminal medical condition;
    Income Tax Assessment Act 1997
    in relation to: deductions for capital expenditure for the establishment of trees in carbon sink forests; and tax-free grants under the Tobacco Growers Adjustment Assistance Programme 2006 to certain tobacco growers; and
    Income Tax Assessment Act 1936
    in relation to the farm management deposit scheme. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (2010 Measures No. 4) Bill 2010

    Track (What's this?)

    Date
    23 Jun 2010 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    Amends the:
    A New Tax System (Goods and Services Tax) Act 1999
    in relation to certain third party payment adjustments;
    Income Tax Assessment Act 1997
    in relation to: the capital gains tax (CGT) treatment of water entitlements and termination fees; foreign currency gains and losses; certain takeovers and mergers qualifying for CGT scrip for scrip rollover; and the list of deductible gift recipients;
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Tax Laws Amendment (2010 Measures No. 1) Act 2010
    and
    Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
    in relation to: taxation of financial arrangements; and debt/equity rules;
    Income Tax Assessment Act 1936
    to: increase the threshold above which a taxpayer may claim the net medical expenses tax offset; and commence annually indexing the threshold to the Consumer Price Index; and
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to extend access to tax deductible donations to all volunteer based emergency services, including volunteer fire brigades. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (2013 Measures No. 4) Bill 2013

    Track (What's this?)

    Date
    26 Jun 2013 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    Amends: the
    Income Tax Assessment Act 1997
    to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or more for an income year; the
    Industry Research and Development Act 1986
    to: provide that the conditions for eligibility of research and development activities conducted outside Australia continue to operate as intended; and require Innovation Australia to assess and ensure compliance in relation to the research and development tax incentive; the
    Taxation Administration Act 1953
    to enable entities to anticipate an expected tax offset refund for certain expenditure through quarterly payments; five Acts to make consequential amendments; and the
    A New Tax System (Goods and Services Tax) Act 1999
    ,
    Income Tax Assessment Act 1936
    and
    Taxation Administration Act 1953
    to provide that excess goods and services tax is only refundable in certain circumstances. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009

    Track (What's this?)

    Date
    19 Nov 2009 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    The bill: amends the
    Taxation Administration Act 1953
    to establish a framework to protect the confidentiality of taxpayer information by placing a general prohibition on the disclosure of taxpayer information except in certain specified circumstances; makes consequential amendments to 38 other Acts; contains a regulation making power; and repeals the
    A New Tax System (Bonuses for Older Australians) Act 1999

    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
    Not Proceeding 
    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 (Improving the Producer Offset) Bill 2009

    Track (What's this?)

    Date
    23 Nov 2009 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Sponsor
    CIOBO, Steven, MP 
    Summary
    Amends the
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to specify the criteria the Commissioner of Taxation must consider when making a special assessments decision in relation to the producer offset. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Bill 2008

    Track (What's this?)

    Date
    27 May 2008 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    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 surcharge threshold to $100,000 for individuals and to $150,000 for families. 

    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.