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TOTAL RESULTS: 188

  • Date
    05 Dec 2019 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    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 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 relevant 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; and 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. 

    Bill | Explanatory Memorandum

  • Date
    02 Jul 2019 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to: increase the base and maximum amounts of the low and middle income tax offset to $255 and $1080, respectively, for the 2018-19, 2019-20, 2020-21 and 2021-22 financial years; and increase the maximum amount of the low income tax offset from $645 to $700 from the 2022-23 financial year; and
    Income Tax Rates Act 1986
    to reduce the tax payable by individuals from the 2022-23 financial year by increasing the top threshold of the 19 per cent income tax bracket from $41 000 to $45 000, and from the 2024-25 financial year by reducing the 32.5 per cent income tax rate to 30 per cent. 

    Bill | Explanatory Memorandum

  • Date
    24 Jul 2019 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Further to the Timor Sea Maritime Boundaries Treaty Consequential Amendments Bill 2019 and Passenger Movement Charge Amendment (Timor Sea Maritime Boundaries Treaty) Bill 2019, the bill gives effect to tax arrangements required to implement the Treaty Between Australia and the Democratic Republic of Timor-Leste Establishing Their Maritime Boundaries in the Timor Sea (New York, 6 March 2018) by amending the
    Income Tax Assessment Act 1997
    to provide ‘conditions equivalent’ to participants in transitioned petroleum activities affected by the treaty. Also makes consequential amendments to six Acts. 

    Bill | Explanatory Memorandum

  • Date
    27 Nov 2019 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the
    Superannuation Guarantee (Administration) Act 1992
    to provide that employees under workplace determinations or enterprise agreements have the right to choose their superannuation fund. 

    Bill | Explanatory Memorandum

  • Date
    18 Sep 2019 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Employment, Skills, Small and Family Business 
    Summary
    Part of a package of three bills to implement a tuition protection model for students participating in the VET Student Loans program and for higher education students accessing FEE-HELP or HECS-HELP assistance at a private education provider or TAFE, the bill imposes the VSL tuition protection levy, specifies the amounts that are payable by various classes of providers, and prescribes the levy components and the manner in which, and by whom, they will be determined each year. 

    Bill | Explanatory Memorandum

  • Date
    01 Aug 2019 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Veterans' Affairs 
    Summary
    Amends the
    Veterans' Entitlements Act 1986
    to: extend eligibility for the partner service pension to former partners of veterans, regardless of marital status, for 12 months after separation from the veteran partner or indefinitely where specified circumstances exist (or until they enter into a new relationship); and reclassify service on submarine special operations between 1 January 1993 and 12 May 1997 as operational and qualifying service; and
    Veterans' Entitlements Act 1986
    and
    Defence Services Homes Act 1918
    to amend certain definitions to ensure consistency with changes to the definition of marriage. 

    Bill | Explanatory Memorandum

  • Date
    04 Jul 2019 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Water Resources, Drought, Rural Finance, Natural Disaster and Emergency Management 
    Summary
    Amends the
    Water Act 2007
    to provide for a standing Indigenous member position on the Murray-Darling Basin Authority. 

    Bill | Explanatory Memorandum

  • Date
    02 Dec 2019 
    Chamber
    Senate 
    Status
    Before House of Representatives 
    Portfolio
    Agriculture 
    Summary
    Amends the
    Wine Australia Act 2013
    to provide for Wine Australia to establish and maintain a directory of labels that are attached to grape products such as wine intended for export from Australia. 

    Bill | Explanatory Memorandum

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