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TOTAL RESULTS: 136

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  • Taxation (Multinational—Global and Domestic Minimum Tax) Bill 2024

    Track (What's this?)

    Date
    04 Jul 2024 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Introduced with the Taxation (Multinational—Global and Domestic Minimum Tax) Imposition Bill 2024 and Treasury Laws Amendment (Multinational—Global and Domestic Minimum Tax) (Consequential) Bill 2024, the bill establishes a taxation framework to implement the Global Anti-Base Erosion (GloBE) Rules (which ensure that multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions in which they operate) and an Australian domestic minimum tax for certain multinational enterprise groups with an annual global revenue of at least EUR 750 million. 

    Bill | Explanatory Memorandum

  • Taxation (Multinational—Global and Domestic Minimum Tax) Imposition Bill 2024

    Track (What's this?)

    Date
    04 Jul 2024 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Introduced with the Taxation (Multinational—Global and Domestic Minimum Tax) Bill 2024 and Treasury Laws Amendment (Multinational—Global and Domestic Minimum Tax) (Consequential) Bill 2024, the bill imposes global and domestic minimum taxes in respect of profits of multinational enterprises that have been undertaxed. 

    Bill | Explanatory Memorandum

  • Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Bill 2024

    Track (What's this?)

    Date
    12 Sep 2024 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 

    Bill | Explanatory Memorandum

  • Treasury Laws Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023

    Track (What's this?)

    Date
    30 Nov 2023 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 
    Summary
    Introduced with the Superannuation (Better Targeted Superannuation Concessions) Imposition Bill 2023, the bill amends: 7 Acts to make consequential amendments; the
    Australian Charities and Not-for-profits Commission Act 2012
    to enable the disclosure of information about a recognised assessment activity in relation to a registered entity in certain circumstances; the
    Financial Regulator Assessment Authority Act 2021
    to reduce the frequency of certain periodic reviews; 6 Acts to make miscellaneous and technical amendments in the Treasury portfolio; the
    Corporations Act 2001
    to provide four licensing exemptions for foreign financial services providers; and the
    Payment Systems (Regulation) Act 1998
    and 4 other Acts in relation to the payments regulatory framework. 

    Bill | Explanatory Memorandum

  • Treasury Laws Amendment (Build to Rent) Bill 2024

    Track (What's this?)

    Date
    05 Jun 2024 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    This bill is the result of the Senate dividing the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Bill 2024 (original bill) into two bills. This page shows the procedural history of the original bill up to the time it was divided, and the title and description of the bill as divided by the Senate (see sheet 2683 of amendments to the original bill). For copies of the explanatory memorandum and amendments circulated to the original bill, see the homepage of the original bill. This bill amends the
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to provide incentives for investors to support the construction of new build to rent developments by increasing the capital works deduction rate to 4 per cent per year and reducing the final withholding tax rate on eligible fund payments from eligible managed investment trust investments to 15 per cent. 

    Bill

  • Treasury Laws Amendment (Extending the FBT Exemption for Plug-In Hybrid Electric Vehicles) Bill 2024

    Track (What's this?)

    Date
    15 May 2024 
    Chamber
    Senate 
    Status
    Before Senate 
    Sponsor
    VAN, Sen David 
    Summary
    Amends the
    Treasury Laws Amendment (Electric Car Discount) Act 2022
    to extend the fringe benefits tax exemption for plug-in hybrid electric vehicles until 1 April 2030. 

    Bill | Explanatory Memorandum

  • Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Bill 2024

    Track (What's this?)

    Date
    27 Mar 2024 
    Chamber
    House of Representatives 
    Status
    Passed Both Houses 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Corporations Act 2001
    and 8 other Acts to implement recommendations by the Council of Financial Regulators in relation to Australia’s financial market infrastructure by: introducing a crisis management and resolution regime for domestic clearing and settlement (CS) facilities; expanding the licensing, supervisory and enforcement powers of the Australian Securities and Investments Commission (ASIC) and the Reserve Bank of Australia (RBA); and transferring certain powers relating to the licensing and supervision of CS facilities and financial markets to ASIC and the RBA;
    Australian Securities and Investments Commission Act 2001
    and
    Corporations Act 2001
    to phase-in new climate-related financial reporting requirements for entities; and
    Australian Securities and Investments Commission Act 2001
    ,
    Corporations Act 2001
    and
    Insurance Act 1973
    to make minor and technical amendments. 

    Bill | Explanatory Memorandum

  • Treasury Laws Amendment (Housing Measures No. 1) Bill 2023 [No. 2]

    Track (What's this?)

    Date
    02 Aug 2023 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 
    Summary
    Introduced with the Housing Australia Future Fund Bill 2023 [No. 2] and National Housing Supply and Affordability Council Bill 2023 [No. 2], the bill amends: the
    National Housing Finance and Investment Corporation Act 2018
    to rename the National Housing Finance and Investment Corporation to Housing Australia; the renamed
    Housing Australia Act 2018
    to: streamline the functions of Housing Australia; establish an annual review mechanism for the National Housing Infrastructure Facility; and extend the Commonwealth guarantee of the liabilities of Housing Australia to apply to contracts entered into until 30 June 2028; and 10 Acts to make consequential amendments. 

    Bill | Explanatory Memorandum

  • Treasury Laws Amendment (Multinational—Global and Domestic Minimum Tax) (Consequential) Bill 2024

    Track (What's this?)

    Date
    04 Jul 2024 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Introduced with the Taxation (Multinational—Global and Domestic Minimum Tax) Bill 2024 and Taxation (Multinational—Global and Domestic Minimum Tax) Imposition Bill 2024, the bill amends 5 Acts to make amendments consequential on the introduction of global and domestic minimum taxes in Australia, including amendments to ensure that the taxes interact appropriately with existing Australian taxation laws. 

    Bill | Explanatory Memorandum

  • Treasury Laws Amendment (Reserve Bank Reforms) Bill 2023

    Track (What's this?)

    Date
    29 Nov 2023 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 
    Summary
    Partially implements the Government’s response to the review of the Reserve Bank of Australia (RBA) by amending the
    Reserve Bank Act 1959
    to: remove the Government’s power to override monetary policy decisions of the RBA and remove the RBA’s power to determine the lending policy of banks; clarify the objectives and functions of the RBA; replace the existing Reserve Bank Board with a Monetary Policy Board and Governance Board; and make consequential and minor amendments. 

    Bill | Explanatory Memorandum

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