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TOTAL RESULTS: 276
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- Date
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26 May 2011
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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Amends the:
Taxation Administration Act 1953
to: reduce the gross domestic product (GDP) factor to four per cent for the 2011-12 financial year for GDP-adjusted notional tax; and provide that contributions to superannuation required by an industrial instrument or rules of a superannuation fund are excluded from reportable employer superannuation contributions; Tax Laws Amendment (2009 Measures No. 3) Act 2009
to make consequential amendments; Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
to provide that minors cannot use the low income tax offset to reduce tax due on certain income; and Income Tax Assessment Act 1997
and Income Tax (Transitional Provisions) Act 1997
in relation to the percentage of premiums for certain total and permanent disability insurance policies that can be claimed as deductions.
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- Date
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12 May 2011
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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Amends the:
A New Tax System (Goods and Services Tax) Act 1999
to allow supplies of particular types of new recreational boats to be goods and services tax free if the boats are exported within a specified 12-month period; and Income Tax (Transitional Provisions) Act 1997
to enable the ongoing imposition of the general interest charge in certain circumstances.
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- Date
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24 Mar 2011
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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Amends: the
Income Tax Assessment Act 1997
in relation to the list of deductible gift recipients; the Superannuation Industry (Supervision) Act 1993
in relation to self managed superannuation fund investment in collectables and personal use assets; the Retirement Savings Accounts Act 1997
and Superannuation Industry (Supervision) Act 1993
to allow superannuation fund trustees and retirement savings account providers to use tax file numbers in certain circumstances; the A New Tax System (Goods and Services Tax) Act 1999
and A New Tax System (Luxury Car Tax) Act 1999
to allow entities to self assess the goods and services tax treatment of a payment of an Australian tax, fee or charge; and 16 Acts to make technical amendments.
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- Date
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24 Feb 2011
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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Amends the:
Income Tax Assessment Act 1997
to exempt from income tax: the Disaster Recovery Subsidy paid to those affected by the floods in Australia during the summer of 2010-11 and by Cyclone Yasi; and ex-gratia payments to New Zealand non-protected special category visa holders for a disaster that occurred in Australia during the 2010-11 financial year; Income Tax Assessment Act 1997
and Tax Laws Amendment (2009 Measures No. 2) Act 2009
to exempt from income tax certain payments paid to small businesses and primary producers affected by the floods in Australia during the summer of 2010-11 and by Cyclone Yasi; and First Home Saver Accounts Act 2008
and Income Tax Assessment Act 1997
to enable money in a First Home Saver Account to be paid into a genuine mortgage after the end of a minimum qualifying period.
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- Date
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25 Nov 2010
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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Amends the:
Income Tax Assessment Act 1997
to: change the eligibility criteria for accessing film tax offsets; extend the main residence capital gains tax exemption to certain compulsory acquisitions; include terminal medical condition benefits; and include school uniforms as an eligible expense for the education expenses tax offset; Income Tax Assessment Act 1997
and Income Tax (Transitional Provisions) Act 1997
to adjust the benchmark interest rate used to determine the cost of capital protection; A New Tax System (Goods and Services Tax) Act 1999
to allow non-profit sub-entities to access the goods and services tax concessions available to their parent entity; and Taxation Administration Act 1953
to enable the Commissioner of Taxation not to apply a payment, credit or running balance account surplus against certain tax debts.
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- Date
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29 Sep 2010
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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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.
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- Date
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23 Jun 2010
- Chamber
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House of Representatives
- Status
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Not Proceeding
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Portfolio
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Treasury
- Summary
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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.
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- Date
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26 May 2010
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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Amends the:
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
to: freeze indexation of the co-contribution income threshold for the 2010-11 and 2011-12 financial years; and maintain the current matching rate and maximum co-contribution payable on an individual’s eligible superannuation contributions; Income Tax Assessment Act 1997
to modify the thin capitalisation rules in relation to the application of accounting standards for authorised deposit-taking institutions; Taxation Administration Act 1953
to enable certain officers to declare that a specified entity is not subject to Commonwealth tax law in relation to a specified transaction; Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
to provide that unexpended income of a special disability trust is taxed at a certain rate; and Taxation Administration Act 1953
and Income Tax Assessment Act 1997
in relation to managed investment trusts and withholding tax.
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- Date
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17 Mar 2010
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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Amends: the
Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
to: prevent shareholders of private companies accessing tax-free dividends from the provision of company assets for less than market value; and make consequential amendments; the Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
and Taxation Administration Act 1953
to extend existing arrangements for tax file number withholding to cover closely held trusts; the Income Tax Assessment Act 1997
to: provide that the HECS-HELP benefit is exempt from income tax; update the list of deductible gift recipients; and provide that the Global Carbon Capture and Storage Institute Limited is exempt from income tax for a four-year period; and 108 Acts to repeal certain unlimited periods for amending taxpayers’ assessments.
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- Date
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10 Feb 2010
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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The bill: amends eight Acts in relation to: approved superannuation clearing houses; forestry managed investment schemes; managed investment trusts; eligibility criteria for the entrepreneurs’ tax offset; and the corporate consolidation regime; and amends 13 Acts to make miscellaneous and technical amendments.
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