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TOTAL RESULTS: 130
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- Date
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05 Jun 2024
- Chamber
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House of Representatives
- Status
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Before Senate
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Portfolio
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Treasury
- Summary
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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.
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- Date
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30 Nov 2023
- Chamber
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House of Representatives
- Status
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Before House of Representatives
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Portfolio
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Treasury
- Summary
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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.
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- Date
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12 Sep 2024
- Chamber
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House of Representatives
- Status
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Before House of Representatives
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Portfolio
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Treasury
- Summary
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Amends the:
Taxation Administration Act 1953
to: modify the foreign resident capital gains withholding payments regime to increase the withholding rate from 12.5 per cent to 15 per cent and remove the threshold before which withholding applies; allow employers to make single touch payroll declarations for extended periods; and provide the Commissioner of Taxation with a power to retain tax refunds for a 90-day period to enable the commissioner to obtain financial institution details for the refund to be paid into; and Income Tax Assessment Act 1936
and Taxation Administration Act 1953
to extend the time in which small or medium business taxpayers may apply to have a tax assessment amended.
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- Date
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04 Jul 2024
- Chamber
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House of Representatives
- Status
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Before Senate
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Portfolio
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Treasury
- Summary
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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.
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- Date
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04 Jul 2024
- Chamber
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House of Representatives
- Status
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Before Senate
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Portfolio
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Treasury
- Summary
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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.
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- Date
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02 Jul 2024
- Chamber
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Senate
- Status
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Before Senate
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Sponsor
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SMITH, Sen Dean
- Summary
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Amends the
Income Tax Assessment Act 1997
and Income Tax (Transitional Provisions) Act 1997
to provide a tax offset for companies for certain expenditure incurred in undertaking food donations activities for registered food charities.
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- Date
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16 Nov 2023
- Chamber
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House of Representatives
- Status
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Before Senate
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Portfolio
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Treasury
- Summary
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Enshrines the objective of superannuation in legislation and requires a statement of compatibility to be included in the explanatory materials accompanying bills and regulations relating to superannuation.
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- Date
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30 Nov 2023
- Chamber
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House of Representatives
- Status
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Before House of Representatives
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Portfolio
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Treasury
- Summary
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Introduced with the Treasury Laws Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023, the bill imposes a tax rate of 15 per cent for superannuation earnings corresponding to the percentage of an individual’s superannuation balance that exceeds $3 million for an income year.
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- Date
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03 Aug 2022
- Chamber
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Senate
- Status
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Before Senate
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Sponsor
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SMITH, Sen Dean
- Summary
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Amends the:
Social Security (Administration) Act 1999
and Veterans' Entitlements Act 1986
to enable age pensioners and certain veterans' entitlement recipients to have their payment suspended for up to two years, instead of cancelled, if their income, which includes some income from the recipient's own employment, precludes payment; and provide for the same suspension period for partners of the age pension, disability support pension and certain veterans' entitlements recipients, where the partner is receiving a social security pension or certain veterans' entitlements; Social Security (Administration) Act 1999
to make minor amendments to the existing suspension provisions for disability support pensioners; and Social Security Act 1991
and Veterans' Entitlements Act 1986
to: provide that working age pensioners, disability support pensioners and certain veterans' entitlements recipients, and their pensioner partners, can retain their pensioner concession card for up to two years after their payment ceases; and increase to $600 the amount of income age pensioners and certain veterans' entitlement recipients can earn each fortnight while still receiving maximum pension payments and provide for a review, and sunsetting, of these amendments.
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- Date
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13 May 2021
- Chamber
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Senate
- Status
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Before Senate
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Sponsor
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WATERS, Sen Larissa
- Summary
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Amends the
]Snowy Hydro Corporatisation Act 1997
to prohibit the Snowy Hydro Company and Snowy hydro-group companies from being involved in creating or investing in new fossil fuel-based electricity generation capacity.
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