TOTAL RESULTS: 737

• Tax Bonus for Working Australians Bill 2009

  Track (What's this?)

  Date

  04 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to give effect to the Government’s Nation Building and Jobs Plan, the bill authorises the Commissioner of Taxation to make payments of up to $950 to eligible taxpayers. 

  Bill | Explanatory Memorandum

• Tax Bonus for Working Australians Repeal Bill 2013

  Track (What's this?)

  Date

  12 Dec 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: repeals the

  Tax Bonus for Working Australians Act (No. 2) 2009

  to provide that no further tax bonus payments ($900 stimulus cheques) are made; and makes consequential amendments to the

  Income Tax Assessment Act 1997

  ,

  Social Security Act 1991

  ,

  Taxation Administration Act 1953

  and

  Veterans’ Entitlements Act 1986

  . 

  Bill | Explanatory Memorandum

• Tax Law Improvement Bill (No. 1) 1998

  Track (What's this?)

  Date

  27 Nov 1997 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill

• Tax Laws Amendment (2004 Measures No. 1) Bill 2004

  Track (What's this?)

  Date

  19 Feb 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  in relation to: broadening the list of eligible medical expenses to include payments in relation to guide dogs; rules for payments, loans and forgiven debts made by a trustee to a private company’s shareholder; and deductions for dividends on-paid to non-resident owners;

  Income Tax Assessment Act 1997

  in relation to: income tax deductions for transport expenses for travel between workplaces; small business capital gains tax relief and discretionary trusts; net input tax credits and capital gains tax; and updating the list of deductible gift recipients;

  Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003

  to clarify the treatment of claims for fuel purchased in the 3 years preceding the scheme’s introduction;

  A New Tax System (Australian Business Number) Act 1999

  to clarify permitted disclosure of Australian Business Number information;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to income tax deductions for fund-raising event contributions; and 5 Acts to require that charities be endorsed in order to access relevant tax concessions. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 2) Bill 2004

  Track (What's this?)

  Date

  01 Apr 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  in relation to the operation of the income tax law affecting life insurance companies;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and 3 other Acts in relation to the consolidation regime;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to: venture capital partnerships; and franked distributions received through certain partnerships and trusts;

  Fringe Benefits Tax Assessment Act 1986

  in relation to fringe benefits tax (FBT) housing benefits;

  Income Tax Assessment Act 1997

  in relation to: capital gains tax event K6 and demergers; deductions for United Medical Protection Limited support payments; and alienation of personal services income provisions;

  A New Tax System (Goods and Services Tax) Act 1999

  in relation to compulsory third party schemes;

  Fringe Benefits Tax Assessment Act 1986

  and

  Income Tax Assessment Act 1997

  in relation to FBT treatment of public ambulance services; and

  Income Tax Assessment Act 1936

  in relation to: taxation treatment of overseas superannuation payments; and technical corrections to foreign tax credit provisions. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 3) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Venture Capital Act 2002

  in relation to the venture capital regime;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption transitional arrangements for certain contributions to worker entitlement funds; and

  Income Tax Assessment Act 1936

  to make technical corrections in relation to foreign tax credits. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 4) Bill 2004

  Track (What's this?)

  Date

  24 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to clarify the operation of the consolidation regime and the interaction of the regime with other areas of the tax law;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to ensure that: copyright collecting societies are not taxed on copyright income they collect on behalf of members; and non-copyright income under prescribed limits is tax exempt;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Taxation Laws Amendment Act (No. 8) 2003

  to: further implement the simplified imputation system, including anti-avoidance rules in relation to exempt entities that are eligible for a refund of imputation credits; and to replace and update certain references and terminology; and

  Income Tax Assessment Act 1997

  to: certain fire and emergency service bodies and other entities as specifically-listed deductible gift recipients; and extend an existing transitional rule in the debt/equity rules for at-call loans to 30 June 2005. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 5) Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: add certain organisations and include special schools as specifically-listed deductible gift recipients; give irrigation water providers and rural land irrigation water providers access to the water facilities and landcare tax concessions; enable an administrator (in addition to a liquidator) to declare worthless shares and other equity interests for capital gains tax purposes; and amend application of the first child tax offset provisions in relation to adoptive parents;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption to costs associated with purchase of a dwelling as a result of relocation;

  Superannuation Guarantee (Administration) Act 1992

  to remove the superannuation guarantee (SG) reporting requirement, for employers to report employer superannuation contributions to employees, from the SG arrangements;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to clarify operation of the consolidation regime; and

  Taxation Laws Amendment Act (No. 8) 2003

  to correct a commencement provision. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 6) Bill 2005

  Track (What's this?)

  Date

  18 Nov 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to: clarify the operation of the consolidation regime and the interaction of the regime with other areas of the tax law; and alleviate unintended tax consequences that arise as a result of the transfer of life insurance business;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to ensure that: copyright collecting societies are not taxed on copyright income they collect on behalf of members; and non-copyright income under prescribed limits is tax exempt;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Taxation Laws Amendment Act (No. 8) 2003

  to: further implement the simplified imputation system, including anti-avoidance rules in relation to exempt entities that are eligible for a refund of imputation credits; and to replace and update certain references and terminology; and

  Income Tax Assessment Act 1997

  to: include government special schools, certain fire and emergency service bodies and certain other entities as specifically-listed deductible gift recipients; extend an existing transitional rule in the debt/equity rules for at-call loans to 30 June 2005; give irrigation water providers and rural land irrigation water providers access to the water facilities and landcare tax concessions; enable an administrator (in addition to a liquidator) to declare worthless shares and other equity interests for capital gains tax purposes; and amend the application of the first child tax offset provisions in relation to adoptive parents;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption to costs associated with purchase of a dwelling as a result of relocation;

  A New Tax System (Goods and Services Tax) Act 1999

  to ensure the same GST treatment of property-related services to non-residents and residents; and

  Taxation Laws Amendment Act (No. 8) 2003

  to correct a commencement provision. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 7) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to introduce a 25 per cent entrepreneurs’ tax offset;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to remove the current requirement for small businesses to use the simplified tax system (STS) accounting method;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to: allow deferred tax liability currently available to employee share scheme holders to continue after a corporate restructure; and allow revocation of unused provisional certificates issued in respect of certain film projects;

  Fringe Benefits Tax Assessment Act 1986

  to increase fringe benefits tax exemption thresholds for long service award benefits;

  Petroleum Resource Rent Tax Assessment Act 1987

  to provide petroleum exploration incentives to encourage exploration in remote offshore areas;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to clarify the operation of the consolidation regime and the interaction of the regime with other areas of the tax law;

  Income Tax Assessment Act 1997

  to ensure that roll-over relief available for partnerships under the uniform capital allowances regime is also available in relation to depreciating assets allocated to STS pools;

  Income Tax Assessment Act 1936

  in relation to: family trust and interposed entity elections; and non-commercial loans from trustees and private companies. Also amends 19 Acts to make technical corrections. 

  Bill | Explanatory Memorandum