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TOTAL RESULTS: 279

  • Date
    10 May 2007 
    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 2007) and increase the thresholds for the top two marginal tax rates (from 1 July 2008);
    Income Tax Assessment Act 1936
    to increase the maximum amount of low income tax offset and raise the threshold at which the offset begins to phase out; and
    Medicare Levy Act 1986
    to increase the income threshold that applies to taxpayers who are eligible for a senior Australians tax offset. 

    Bill | Explanatory Memorandum

  • 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. 

    Bill | Explanatory Memorandum

  • 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. 

    Bill | Explanatory Memorandum

  • 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. 

    Bill | Explanatory Memorandum

  • 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. 

    Bill | Explanatory Memorandum

  • 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. 

    Bill | Explanatory Memorandum

  • 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. 

    Bill | Explanatory Memorandum

  • 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. 

    Bill | Explanatory Memorandum

  • 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. 

    Bill | Explanatory Memorandum

  • 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. 

    Bill | Explanatory Memorandum

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