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TOTAL RESULTS: 281

  • Date
    30 May 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    ,
    Income Tax Assessment Act 1936
    and
    Income Tax (Transitional Provisions) Act 1997
    to amend the thin capitalisation regime;
    Income Tax Assessment Act 1997
    to: insert a capital gains tax roll-over for a trust restructuring into a company; and introduce statutory caps on the effective life for the calculation of the declined value of depreciating assets; and
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to provide certain tax exemptions for temporary residents. Also contains application and transitional provisions. 

    Bill | Explanatory Memorandum

  • Date
    16 May 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Superannuation Guarantee Charge Amendment Bill 2002, the bill amends: the
    Superannuation Guarantee (Administration) Act 1992
    to require at least quarterly superannuation contributions on behalf of employees; 3 Acts to reduce the superannuation surcharge rates; 5 Acts to reduce the superannuation surcharge cap; the
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to limit when a contribution to a complying superannuation fund or retirement saving account will be an allowable tax deduction; the
    Income Tax Assessment Act 1936
    to: allow superannuation contributions to be made on behalf of children; and increase the deduction limit for personal superannuation contributions made by the self-employed; and the
    Bankruptcy Act 1966
    to ensure that the superannuation guarantee charge and any related general interest charge have the same priority in bankruptcy as salary or wages. Also makes technical amendments to 4 Acts, consequential amendments to 6 Acts and contains application and transitional provisions. 

    Bill | Explanatory Memorandum

  • Date
    14 May 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    A New Tax (Medicare Levy Surcharge—Fringe Benefits) Act 1999
    and
    Medicare Levy Act 1986
    to increase the Medicare levy low income thresholds and the Medicare levy surcharge low income thresholds for the 2001-2002 financial year and later financial years;
    Medicare Levy Act 1986
    in relation to eligibility to use a family income threshold; and
    Income Tax Assessment Act 1936
    to make minor technical amendments. 

    Bill | Explanatory Memorandum

  • Date
    21 Mar 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    A New Tax System (Goods and Services Tax) Act 1999
    in relation to: supplies in return for rights to develop land; and transfer of tax losses, net capital losses and excess foreign tax credits so that they are not subject to GST, with effect from 1 July 2000;
    A New Tax System (Goods and Services Tax Transition) Act 1999
    and
    Income Tax Assessment Act 1997
    to provide a one-off credit to businesses that held rental cars on 1 July 2000;
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    in relation to taxation of general insurance companies and workers’ compensation self-insurers; and
    Income Tax Assessment Act 1936
    to broaden the eligibility criteria for accessing the intercorporate dividend rebate. Also contains application and transitional provisions. 

    Bill | Explanatory Memorandum

  • Date
    14 Mar 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to introduce the first child tax refund (baby bonus) which provides for a refundable tax offset, of a minimum of $500 and up to $2 500 per annum, for a maximum period of 5 years, for parents following the birth, adoption or legal guardianship of a child on or after 1 July 2001. 

    Bill | Explanatory Memorandum

  • Date
    14 Mar 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1936
    in relation to: imputation (consequential on company rate changes); intercorporate dividend rebates for prescribed dual resident companies; eligibility for the senior Australians tax offset; franking rebates for exempt institutions; and a new demutualisation method for non-insurance mutual entities;
    Income Tax Assessment Act 1997
    in relation to: certain investment income received by friendly societies; calculation of the capital component of ordinary life insurance investment policies; demutualisation of Tower Corporation;
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    in relation to: income tax deductions for gifts to certain organisations; capital gains tax same asset rollovers; refunds of excess imputation credits; and technical amendments; and
    Medicare Levy Act 1986
    to correct cross-references. Also makes technical amendments to 24 Acts, repeals certain provisions of 13 Acts and contains application provisions. 

    Bill | Explanatory Memorandum

  • Date
    21 Feb 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to allow an immediate tax deduction for specific prepaid expenditure invested in a plantation forestry managed agreement; and
    Income Tax Assessment Act 1997
    to remove an unintended limitation on the Commissioner of Taxation’s discretion under the non-commercial losses rules. Also contains a minor consequential amendment and application and transitional provisions. 

    Bill | Explanatory Memorandum

  • Date
    14 Feb 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    to create a refundable tax offset for film production in Australia and include a review of the offset after 5 years. Also makes consequential amendments to the
    Income Tax Assessment Act 1936
    and contains an application provision. 

    Bill | Explanatory Memorandum

  • Date
    14 Feb 2002 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Income Tax (Superannuation Payments Withholding Tax) Bill 2002, the bill amends the
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Taxation Administration Act 1953
    ,
    Income Tax Act 1986
    and
    Small Superannuation Accounts Act 1995
    to establish arrangements for the administration of the “departing Australia superannuation payment” imposed by the proposed
    Income Tax (Superannuation Payments Withholding Tax) Act 2002
    . Also contains an application provision. 

    Bill | Explanatory Memorandum

  • Date
    29 Sep 2010 
    Chamber
    Senate 
    Status
    Act 
    Sponsor
    BROWN, Sen Bob 
    Summary
    Amends the:
    Australian Capital Territory (Self-Government) Act 1988
    to remove the Governor-General’s power to to disallow or recommend amendments of any enactments made by the Australian Capital Territory Legislative Assembly; and
    Northern Territory (Self-Government) Act 1978
    to remove the Governor-General’s power to to disallow or recommend amendments of any laws made by the Legislative Assembly of the Northern Territory. 

    Bill | Explanatory Memorandum

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