Search all bills
TOTAL RESULTS: 276
-
- Date
-
24 May 2012
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2012, the bill amends the:
Taxation Administration Act 1953
and four other Acts to: extend the director penalty regime so that directors are personally responsible for their company’s unpaid superannuation guarantee amounts; make directors and their associates liable to pay as you go (PAYG) withholding non-compliance tax in certain circumstances; and ensure that directors cannot discharge their director penalties by placing their company into administration or liquidation when PAYG withholding or superannuation guarantee remains unpaid and unreported three months after the due date; Income Tax Assessment Act 1997
and Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
in relation to the taxation of financial arrangements consolidation interaction; and Income Tax Assessment Act 1997
to modify the consolidation tax cost setting rules and rights to future income rules.
-
- Date
-
27 May 2008
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the
Fringe Benefits Tax Assessment Act 1986
to remove the fringe benefits tax (FBT) exemption for food and drink provided as part of a salary sacrifice arrangement; Fringe Benefits Tax Assessment Act 1986
, Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
to restrict FBT exemptions for certain work-related items; Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
in relation to the tax treatment of employee share scheme arrangements; and Income Tax Assessment Act 1997
to increase to four years the period over which depreciable in-house software can be written off for tax purposes.
-
- Date
-
19 Nov 2009
- Chamber
-
House of Representatives
- Status
-
Not Proceeding
-
Portfolio
-
Treasury
- Summary
-
The bill: amends the
Taxation Administration Act 1953
to establish a framework to protect the confidentiality of taxpayer information by placing a general prohibition on the disclosure of taxpayer information except in certain specified circumstances; makes consequential amendments to 38 other Acts; contains a regulation making power; and repeals the A New Tax System (Bonuses for Older Australians) Act 1999
.
-
- Date
-
29 Sep 2010
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
The bill: amends the
Taxation Administration Act 1953
to establish a framework to protect the confidentiality of taxpayer information by placing a general prohibition on the disclosure of taxpayer information except in certain specified circumstances; makes consequential amendments to 38 other Acts; contains a regulation making power; and repeals the A New Tax System (Bonuses for Older Australians) Act 1999
.
-
- Date
-
25 Sep 2008
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the
Income Tax Assessment Act 1997
to establish the Education Tax Refund, a 50 per cent refundable tax offset for eligible education expenses (up to $750 for primary school studies and up to $1,500 for secondary studies). Also makes consequential amendments to the A New Tax System (Family Assistance) (Administration) Act 1999
, Social Security (Administration) Act 1999
, Student Assistance Act 1973
and Taxation Administration Act 1953
.
-
- Date
-
04 Jun 2008
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Part of a package of three bills, the bill amends the:
Income Tax Act 1986
, Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
, Income Tax (Transitional Provisions) Act 1997
and Taxation Administration Act 1953
to introduce a new withholding tax regime for distributions of managed investment trust income to residents of countries with which Australia has effective exchange of information for tax matters; and Income Tax Assessment Act 1997
to exempt from income tax the Prime Minister’s Literary Award.
-
- Date
-
23 Nov 2009
- Chamber
-
House of Representatives
- Status
-
Not Proceeding
-
Sponsor
-
CIOBO, Steven, MP
- Summary
-
Amends the
Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
to specify the criteria the Commissioner of Taxation must consider when making a special assessments decision in relation to the producer offset.
-
- Date
-
26 May 2008
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Part of a package of four bills to increase the luxury car tax rate from 1 July 2008, the bill amends the
A New Tax System (Luxury Car Tax) Act 1999
to increase the tax rate from 25 per cent to 33 per cent.
-
- Date
-
25 Nov 2008
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the
A New Tax System (Luxury Car Tax) Act 1999
, Taxation Administration Act 1953
and Tax Laws Amendment (Luxury Car Tax) Act 2008
to clarify that: vehicle financing arrangements and contracts for such arrangements entered into before Budget night do not affect luxury car tax refunds being claimed by eligible businesses; and refunds are to be paid directly to claimants.
-
- Date
-
21 Jun 2012
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Part of a package of two bills in relation to the managed investment trust (MIT) withholding tax, the bill amends the
Taxation Administration Act 1953
to make consequential amendments to give effect to the increase in the MIT final withholding tax rate imposed by the proposed Income Tax (Managed Investment Trust Withholding Tax) Amendment Act 2012
.
Browse bills
- Browse all bills by title
-
- Latest updates to bill homepages
-
-
- Bills lists
-
These publications provide a complete list of all bills before Parliament for the current calendar year and details of their progress through both houses of Parliament.
More on bills
Passage of legislation
One of the main roles of the Australian Parliament is to make laws for the people of Australia. Learn more about each step of the law-making process with our passage of legislation website.
Bills and committees
The House of Representatives Selection Committee and the Senate Selection of Bills Committee routinely consider whether bills should be referred to committees for inquiry and report. The House Committee reports its determinations to the chamber, while the Senate Committee makes recommendations which the Senate may then adopt. Bills may also be referred to committees by either chamber or by the relevant minister to House and joint committees.
Acts and Australian Law
Senate statistics