Search all bills
TOTAL RESULTS: 276
-
- Date
-
14 Feb 2008
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the:
Income Tax Rates Act 1986
to increase the threshold for the 30 per cent marginal tax rate (from 1 July 2008) and phase-in a decrease to the 40 per cent marginal tax rate commencing 1 July 2009; Income Tax Assessment Act 1936
to increase the maximum amount of low income tax offset; and Medicare Levy Act 1986
to increase the income threshold that applies to taxpayers who are eligible for the senior Australians tax offset.
-
- Date
-
27 Aug 2008
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the:
Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
to remove tax deductibility for contributions and gifts to political parties, independent members and independent candidates; and A New Tax System (Goods and Services Tax) Act 1999
to make consequential amendments to ensure political parties, independent members and independent candidates continue to access goods and services tax concessions.
-
- Date
-
13 May 2010
- Chamber
-
Senate
- Status
-
Not Proceeding
-
Sponsor
-
XENOPHON, Sen Nick
- Summary
-
Amends the
Income Tax Assessment Act 1997
to require that, in order to receive exemption from income tax, the aims and activities of religious and charitable institutions must be assessed against a public benefit test.
-
- Date
-
16 Sep 2009
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Complementary to the Resale Royalty Right for Visual Artists Bill 2009, the bill amends the
Income Tax Assessment Act 1997
, Income Tax (Transitional Provisions) Act 1997
and Taxation Administration Act 1953
to provide that the resale royalty collecting society is not taxed on amounts it collects on behalf of resale royalty right owners.
-
- Date
-
13 May 2010
- Chamber
-
House of Representatives
- Status
-
Not Proceeding
-
Portfolio
-
Treasury
- Summary
-
Introduced with the Income Tax Rates Amendment (Research and Development) Bill 2010, the bill amends the:
Income Tax Assessment Act 1997
to replace the existing research and development (R&D) tax concession with a 45 per cent refundable R&D tax offset for eligible entities with a turnover of less than $20 million, and a non-refundable 40 per cent R&D tax offset for all other eligible entities; Industry Research and Development Act 1986
to set out the role of Innovation Australia in relation to the administration of the R&D tax offset; and Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
, Income Tax (Transitional Provisions) Act 1997
and Taxation Administration Act 1953
to make consequential amendments. Also contains application, savings and transitional provisions.
-
- Date
-
30 Sep 2010
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Introduced with the Income Tax Rates Amendment (Research and Development) Bill 2010, the bill amends the:
Income Tax Assessment Act 1997
to replace the existing research and development (R&D) tax concession with a 45 per cent refundable R&D tax offset for eligible entities with a turnover of less than $20 million, and a non-refundable 40 per cent R&D tax offset for all other eligible entities; Industry Research and Development Act 1986
to set out the role of Innovation Australia in relation to the administration of the R&D tax offset; and Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
, Income Tax (Transitional Provisions) Act 1997
and Taxation Administration Act 1953
to make consequential amendments. Also contains application, savings and transitional provisions.
-
- Date
-
18 Nov 2004
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the
A New Tax System (Goods and Services Tax) Act 1999
to: ensure that residents of serviced apartments in retirement villages receive GST-free supplies of accommodation and care services; and ensure that charities that operate retirement villages are able to supply GST-free accommodation, accommodation related services and meals to residents. Also contains application provisions.
-
- Date
-
13 Jun 2007
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the
A New Tax System (Goods and Services Tax) Act 1999
to extend simplified goods and services tax accounting methods to small businesses and other entities with an annual turnover of less than $2 million.
-
- Date
-
07 Dec 2006
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Part of a package of six bills to reform the superannuation system, the bill amends the taxation and superannuation laws to: implement a simplified and streamlined superannuation system; and rewrite and consolidate superannuation taxation law into the
Income Tax Assessment Act 1997
. Also enables Australians aged 60 or over to access their superannuation benefits tax free if they are paid from a taxed superannuation fund.
-
- Date
-
19 Mar 2009
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the
Income Tax Assessment Act 1997
to provide for a temporary bonus income tax deduction for new investment in tangible depreciating assets undertaken between 13 December 2008 and 31 December 2009.
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