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TOTAL RESULTS: 3785

• Minerals Resource Rent Tax Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill establishes the framework for calculating a miner’s minerals resources rent tax liability on mining profits made from extracting taxable resources (mainly coal and iron ore) for a mining project interest for a year. 

  Bill | Explanatory Memorandum

• Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill imposes petroleum resource rent tax at a rate of 40 per cent on the profits of certain petroleum projects, to the extent that it is a duty of customs. 

  Bill | Explanatory Memorandum

• Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill imposes petroleum resource rent tax at a rate of 40 per cent on the profits of certain petroleum projects, to the extent that it is a duty of excise. 

  Bill | Explanatory Memorandum

• Petroleum Resource Rent Tax (Imposition—General) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill imposes petroleum resource rent tax at a rate of 40 per cent on the profits of certain petroleum projects, to the extent that it is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum

• Petroleum Resource Rent Tax Assessment Amendment Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill amends the:

  Petroleum Resource Rent Tax Assessment Act 1987

  to: extend the petroleum resource rent tax (PRRT) to apply to all onshore oil and gas projects, as well as the North West Shelf project; apply the PRRT to shale oil and coal seam gas not subject to the minerals resource rent tax; establish the timing for deriving assessable receipts for petroleum projects; provide that certain receipts or service provision are assessable receipts; provide that expenditure in relation to environmental expenditure, resource rent tax expenditure and native title payments are deductible; enable certain interest holders to choose and apply a starting base valuation in relation to their interest; and reflect the Clean Energy Future package;

  Petroleum Resource Rent Tax Assessment Act 1987

  and

  Income Tax Assessment Act 1997

  to provide that certain groups of entities may form consolidated groups for PRRT purposes; and

  Crimes (Taxation Offences) Act 1980

  ,

  Excise Tariff Act 1921

  ,

  Income Tax Assessment Act 1987

  and

  Petroleum Resource Rent Tax Assessment Act 1987

  to make consequential amendments. Also repeals the

  Petroleum Resource Rent Tax Act 1987

  . 

  Bill | Explanatory Memorandum

• Superannuation Guarantee (Administration) Amendment Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill amends the

  Superannuation Guarantee (Administration) Act 1992

  to: increase the superannuation guarantee age of an employee at which the superannuation guarantee no longer needs to be provided from 70 to 75 years of age; and incrementally increase the superannuation guarantee charge percentage from 9 per cent to reach 12 per cent in the 2019-20 financial year. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill amends the:

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to abolish the entrepreneurs’ tax offset;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to: increase the small business instant asset write-off threshold to $6500; and consolidate the long life small business pool and the general small business pool into a single pool to be written off at one rate;

  Income Tax Assessment Act 1997

  to enable small business entities to claim an accelerated initial deduction for motor vehicles acquired in the 2012-13 and subsequent financial years; and

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to enable eligible low income earners to receive the low income superannuation contribution. 

  Bill | Explanatory Memorandum

• Corporations Amendment (Future of Financial Advice) Bill 2012

  Track (What's this?)

  Date

  13 Oct 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Corporations Act 2001

  to: require financial advisers to provide a fee disclosure statement to a client when charging advice fees for longer than 12 months; require financial advisers to provide a fee disclosure statement and a renewal notice to a client when charging advice fees for longer than 24 months; and extend the Australian Securities and Investments Commission’s licensing and banning powers used to supervise the financial services industry. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2011 Measures No. 8) Bill 2011

  Track (What's this?)

  Date

  13 Oct 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2011, the bill amends the:

  Income Tax Assessment Act 1997

  to provide the Commissioner of Taxation with discretion to disregard certain events that would otherwise trigger the assessment of certain income for a primary production trust in the year of the event;

  Petroleum Resource Rent Tax Assessment Act 1987

  to clarify the location of the ‘taxing point’ for the purposes of the petroleum resource rent tax; and

  Excise Act 1901

  and

  Fuel Tax Act 2006

  to clarify taxation arrangements for gaseous fuels. 

  Bill | Explanatory Memorandum

• Consumer Credit Legislation Amendment (Enhancements) Bill 2012

  Track (What's this?)

  Date

  21 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  National Consumer Credit Protection Act 2009

  to: enable certain debtors to seek a credit contract variation; provide for a remedy for unfair or dishonest conduct by credit service providers; restrict the use of particular phrases or words; expand the range of remedies available to consumers; provide the Australian Securities and Investments Commission with standing to apply to court for an order regardless of whether a civil remedy is available under another provision; and make amendments in relation to: reverse mortgage contracts; short-term and small amount credit contracts; tiered caps on costs for credit contracts; and consumer leases. Also amends the:

  National Consumer Credit Protection (Transitional and Consequential Provisions) Act 2009

  to make application provisions; and

  Competition and Consumer Act 2010

  to make technical amendments. 

  Bill | Explanatory Memorandum