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• Retirement Savings Account Providers Supervisory Levy Imposition Amendment Bill 2005

  Track (What's this?)

  Date

  09 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Retirement Savings Account Providers Supervisory Levy Imposition Act 1998

  to: separate the retirement savings account providers supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; and alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years. 

  Bill | Explanatory Memorandum

• Superannuation Supervisory Levy Imposition Amendment Bill 2005

  Track (What's this?)

  Date

  09 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Superannuation Supervisory Levy Imposition Act 1998

  to: separate the superannuation supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years; and allow for levy determinations for different classes of superannuation entity, thereby providing for separate lower minimum levy determinations for small superannuation funds. 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Personal Injuries and Death) Bill 2006

  Track (What's this?)

  Date

  09 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Trade Practices Act 1974

  to prevent individuals, and the Australian Competition and Consumer Commission in a representative capacity, from bringing actions for damages for personal injuries or death resulting from contraventions of Division 1 of Part V of the Act, which prohibits unfair practices in trade and commerce, including misleading and deceptive conduct. 

  Bill | Explanatory Memorandum

• A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills, the bill imposes a goods and services tax on recipients of taxable supplies made under a long-term non-reviewable contract to the extent that it is a duty of customs. 

  Bill | Explanatory Memorandum

• A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills, the bill imposes a goods and services tax on recipients of taxable supplies made under a long-term non-reviewable contract to the extent that it is an excise duty. 

  Bill | Explanatory Memorandum

• A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills, the bill imposes a goods and services tax on recipients of taxable supplies made under a long-term non-reviewable contract to the extent that it is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum

• Child Support Legislation Amendment Bill 2004

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Family and Community Services 

  Summary

  Amends the

  Child Support (Assessment) Act 1989

  ,

  Child Support (Registration and Collection) Act 1988

  and

  Family Law Act 1975

  to: relocate provisions currently contained in regulations relating to overseas maintenance arrangements; and makes minor and consequential amendments;

  Child Support (Assessment) Act 1989

  and

  Child Support (Registration and Collection) Act 1988

  in relation to: equity between parents in access to courts; and streamlining of certain review processes; and

  A New Tax System (Family Assistance) (Administration) Act 1999

  ,

  Child Support (Assessment) Act 1989

  and

  Child Support (Registration and Collection) Act 1988

  to make minor and technical amendments in relation to child support. 

  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

• Tax Laws Amendment (Long-term Non-reviewable Contracts) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills, the bill amends the

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

  and eight other Acts to provide for the treatment, for goods and services tax (GST) purposes, of long-term non-reviewable contracts after the GST-free transition periods ends on 1 July 2005. 

  Bill | Explanatory Memorandum

• Workplace Relations Amendment (Small Business Employment Protection) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Employment and Workplace Relations 

  Summary

  Amends the

  Workplace Relations Act 1996

  to restore the exemption for small business from redundancy payments by overturning the 2004 decision of the Australian Industrial Relations Commission to impose redundancy pay obligations on small businesses. 

  Bill | Explanatory Memorandum