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TOTAL RESULTS: 1113

  • 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

  • Tax Laws Amendment (Public Benefit Test) Bill 2010

    Track (What's this?)

    Date
    13 May 2010 
    Chamber
    Senate 
    Status
    Not Proceeding 
    Sponsor
    XENOPHON, Sen Nick 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    to require that, in order to receive exemption from income tax, the aims and activities of religious and charitable institutions must be assessed against a public benefit test. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Research and Development) Bill 2010

    Track (What's this?)

    Date
    13 May 2010 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    Introduced with the Income Tax Rates Amendment (Research and Development) Bill 2010, the bill amends the:
    Income Tax Assessment Act 1997
    to replace the existing research and development (R&D) tax concession with a 45 per cent refundable R&D tax offset for eligible entities with a turnover of less than $20 million, and a non-refundable 40 per cent R&D tax offset for all other eligible entities;
    Industry Research and Development Act 1986
    to set out the role of Innovation Australia in relation to the administration of the R&D tax offset; and
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Income Tax (Transitional Provisions) Act 1997
    and
    Taxation Administration Act 1953
    to make consequential amendments. Also contains application, savings and transitional provisions. 

    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
    Not Proceeding 
    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

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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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