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TOTAL RESULTS: 277
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- Date
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25 Jun 2009
- 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
to increase the research and development expenditure cap for eligibility to the tax offset from $1 million to $2 million; A New Tax System (Australian Business Number) Act 1999
, Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
, and Taxation Administration Act 1953
in relation to private ancillary funds; Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
and Income Tax (Transitional Provisions) Act 1997
to provide capital gains tax relief to certain friendly societies; and Income Tax Assessment Act 1936
in relation to losses transferred to the head company of a consolidated group by a joining entity. Also amends 15 Acts relating to taxation laws to make various minor amendments.
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- Date
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16 Sep 2009
- 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
, Fuel Tax Act 2006
and Taxation Administration Act 1953
in response to the Federal Court decision in Deputy Commissioner of Taxation v PM Developments Ltd
to confirm that a representative of an incapacitated entity is responsible for the GST consequences arising during its appointment; Taxation Administration Act 1953
to change the basis on which a pay as you go (PAYG) instalment liability is calculated; Income Tax Assessment Act 1997
to: provide that the outer regional and remote payment made under the Helping Children with Autism package is exempt from income tax; and provide that payments made under the Continence Aids Payment Scheme are exempt from income tax; and Income Tax Assessment Act 1936
to exempt Commonwealth debt issued in Australia from interest withholding tax. Also enables the Victorian Bushfire Appeal Fund Independent Advisory Panel to use donations for a broader range of purposes than the tax law considers charitable; and makes consequential amendments to the Income Tax Assessment Act 1997
.
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- Date
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25 Nov 2009
- 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: remove the capital gains tax trust cloning exception; provide a limited capital gains tax roll-over for the transfer of certain assets between trusts with the same beneficiaries; allow the roll-over of capital losses and transfer of revenue losses when complying superannuation funds merge; and update the list of deductible gift recipients; Income Tax Assessment Act 1997
, Tax Laws Amendment (2006 Measures No. 2) Act 2006
and Superannuation Legislation Amendment (Simplification) Act 2007
to clarify the circumstances in which income derived by life insurance companies in respect of immediate annuity business qualifies as non-assessable non-exempt income; Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
to provide that the Income Recovery Subsidy for the North Western Queensland floods is not subject to income tax; and Excise Act 1901
to provide that the blending of spirits constitutes excise manufacture.
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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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Amends the:
A New Tax System (Goods and Services Tax) Act 1999
and Taxation Administration Act 1953
to ensure that goods and services tax adjustments are required in all situations when consideration is paid by an entity in the supply chain to a third party; and A New Tax System (Goods and Services Tax) Act 1999
to confirm that the rules allowing attribution in the current period applies to all input tax credits.
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- Date
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18 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:
A New Tax System (Goods and Services Tax) Act 1999
and Taxation Administration Act 1953
in relation to: the formation and subsequent changes of GST groups and joint ventures; and indirect tax sharing agreements for GST groups and joint ventures; A New Tax System (Goods and Services Tax) Act 1999
, Excise Act 1901
, Income Tax Assessment Act 1997
and Taxation Administration Act 1953
to include indirect tax rulings and excise advice in the general rulings regime; and A New Tax System (Goods and Services Tax) Act 1999
in relation to the requirements for tax invoices.
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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
A New Tax System (Goods and Services Tax) Act 1999
in relation to: GST and cross-border transport supplies; GST relief for telecommunications supplies for global roaming in Australia; and adjustments for third party payments.
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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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- 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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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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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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