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TOTAL RESULTS: 269

  • Date
    23 Jun 2015 
    Chamber
    Senate 
    Status
    Before Senate 
    Sponsor
    RHIANNON, Sen Lee 
    Summary
    The bill: establishes the Office of Animal Welfare as an independent statutory authority with responsibility for advising on the protection of animal welfare in Commonwealth regulated activities; provides for the functions, appointment and terms and conditions of the Chief Executive Officer (CEO), and for staff and consultants; establishes the Office of Animal Welfare Advisory Committee to advise the CEO; and provides for reporting requirements. 

    Bill | Explanatory Memorandum

  • Date
    11 Nov 2015 
    Chamber
    Senate 
    Status
    Before Senate 
    Sponsor
    LAMBIE, Sen Jacqui 
    Summary
    Amends the
    Veterans’ Entitlements Act 1986
    to provide that all veterans, including former members of the Defence Force and members of a peacekeeping force, who have served in war or war-like operations, are eligible for medical treatment, regardless of whether the condition or injury was caused by war or contracted during war or war-like operations. 

    Bill | Explanatory Memorandum

  • Date
    19 Jun 2017 
    Chamber
    Senate 
    Status
    Before Senate 
    Sponsor
    LEYONHJELM, Sen David
    ROBERTS, Sen Malcolm 
    Summary
    Amends the:
    Airports Act 1996
    to provide that the regulation of smoking at airports does not apply to the use of e-cigarettes (vaping);
    Therapeutic Goods Act 1989
    to exclude e-cigarettes from regulation by the Therapeutic Goods Administration; and
    Tobacco Advertising Prohibition Act 1992
    to provide that the ban on the advertising of smoking does not apply to the advertising of vaping. 

    Bill | Explanatory Memorandum

  • Date
    17 Aug 2017 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Part of a package of 11 bills to fund the Commonwealth’s contribution to the National Disability Insurance Scheme, the bill amends the
    Income Tax Assessment Act 1997
    to increase from 3 per cent to 3.5 per cent the rate of Medicare levy and Medicare levy surcharge component of the untainting tax rate. 

    Bill | Explanatory Memorandum

  • Date
    24 Oct 2018 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Implements certain recommendations of the ASIC Enforcement Review Taskforce by amending the
    Corporations Act 2001
    ,
    Australian Securities and Investments Commission Act 2001
    ,
    National Consumer Credit Protection Act 2009
    and
    Insurance Contracts Act 1984
    to: introduce a stronger penalty framework for corporate and financial sector misconduct; and make miscellaneous technical and consequential amendments. 

    Bill | Explanatory Memorandum

  • Date
    08 Feb 2018 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Introduced with the Foreign Acquisitions and Takeovers Fees Imposition Amendment (Near-new Dwelling Interests) Bill 2018, the bill amends the:
    Income Tax Assessment Act 1997
    to: remove the entitlement to the capital gains tax (CGT) main residence exemption for foreign residents; and clarify that, for the purpose of determining whether an entity’s underlying value is principally derived from taxable Australian real property under the foreign resident CGT regime, the principal asset test is applied on an associate inclusive basis;
    Income Tax (Transitional Provisions) Act 1997
    to provide for transitional arrangements in relation to the main residence exemption;
    Foreign Acquisitions and Takeovers Act 1975
    to require a reconciliation payment to be made by developers who sell dwellings to foreign persons under a near-new dwelling exemption certificate; and
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to provide an additional affordable housing capital gains discount of up to 10 per cent. 

    Bill | Explanatory Memorandum

  • Date
    21 Jun 2018 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Superannuation Industry (Supervision) Act 1993
    to: prevent trustees of superannuation funds from charging certain fees and costs exceeding 3 per cent of the balance of a MySuper or choice product annually where the balance of the account is below $6000; and prevent trustees from providing opt out insurance to new members aged under 25 years, members with balances below $6000 and members with inactive MySuper or choice accounts, unless a member has directed otherwise; and
    Superannuation (Unclaimed Money and Lost Members) Act 1999
    to: require the transfer of all superannuation savings with a balance below $6000 to the Commissioner of Taxation if an account related to a MySuper or choice product has been inactive for a continuous period of 13 months; and enable the commissioner to consolidate amounts that have been paid as unclaimed money, inactive low-balance accounts and lost member accounts into an active superannuation account where the reunited balance would be greater than $6000; and
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to make consequential amendments. 

    Bill | Explanatory Memorandum

  • Date
    05 Dec 2018 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 

    Bill | Explanatory Memorandum

  • Date
    20 Sep 2018 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    and
    Tax Laws Amendment (Research and Development) Act 2015
    to: permanently increase the research and development (R&D) expenditure threshold from $100 million to $150 million; link the R&D tax offset for refundable R&D tax offset claimants to their corporate tax rates plus a 13.5 percentage point premium; cap the refundability of the R&D tax offset at $4 million per annum; and increase the targeting of the R&D tax incentive to larger R&D entities with high levels of R&D intensity;
    Income Tax Assessment Act 1997
    to extend the concept of tax benefits in the general anti-avoidance rule in Part IVA of the
    Income Tax Assessment Act 1936
    to include the R&D tax offset;
    Income Tax Assessment Act 1997
    ,
    Income Tax Rates Act 1986
    and
    Income Tax (Transitional Provisions) Act 1997
    to: remake and consolidate provisions relating to clawback of R&D recoupments and feedstock adjustments; introduce a new uniform clawback rule that applies for recoupments, feedstock adjustments and balancing adjustment amounts that are included in an R&D entity’s assessable income; and introduce a new catch-up rule for R&D assets;
    Taxation Administration Act 1953
    to require the Commissioner of Taxation to publish information about the R&D activities of R&D entities claiming the R&D tax offset following a two-year delay;
    Industry Research and Development Act 1986
    (IR&D Act) to: provide for the Board of Innovation and Science Australia (ISA) to make a determination, by notifiable instrument, about how it will exercise its powers and perform its functions and duties; and expand the existing power of the Board of ISA and its committees to delegate some or all of their functions to include certain members of the Australian Public Service; Industry Research and Development Decision-making Principles 2011 to provide that extensions of time granted under the IR&D Act may relate to certain applications;
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to: require an entity to use the value of the assets, liabilities and equity capital that are used in its financial statements; remove the ability for an entity to revalue its assets specifically for thin capitalisation purposes; and ensure that non-ADI foreign controlled Australian tax consolidated groups and multiple entry consolidated groups that have foreign investments or operations are treated as both outward investing and inward investing entities;
    A New Tax System (Goods and Services Tax) Act 1999
    to require offshore suppliers of rights or options to use commercial accommodation in Australia to include these supplies in working out their GST turnover;
    A New Tax System (Luxury Car Tax) Act 1999
    to remove liability for luxury car tax from cars that are re-imported following service, repair or refurbishment overseas; and
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to: extend the circumstances in which an entity is a significant global entity; and amend the country by country reporting requirements to apply to a subset of significant global entities referred to as country by country reporting entities. 

    Bill | Explanatory Memorandum

  • Date
    20 Sep 2018 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 
    Summary
    Introduced with the Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2018 and Income Tax Rates Amendment (Sovereign Entities) Bill 2018, the bill amends the:
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to limit access to tax concessions for foreign investors by increasing the managed investment trust (MIT) withholding rate on fund payments that are attributable to non-concessional MIT income (including MIT cross staple arrangement income) to 30 per cent;
    Income Tax Assessment Act 1997
    to modify the thin capitalisation rules to prevent double gearing structures;
    Income Tax Assessment Act 1936
    to limit access to tax concessions for foreign investors by limiting the withholding tax exemption for superannuation funds for foreign residents; and
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to limit access to tax concessions for foreign investors by codifying and limiting the scope of the sovereign immunity tax exemption. 

    Bill | Explanatory Memorandum

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