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• International Tax Agreements Amendment Bill (No. 1) 2010

  Track (What's this?)

  Date

  25 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  International Tax Agreements Act 1953

  to give legislative effect to: the 2009

  Convention between Australia and New Zealand for the Avoidance of Double Taxation with Respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion

  ; the

  Second Protocol amending the Agreement between Australia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

  ; and the

  Agreement between the Government of Australia and the Government of Jersey for the Allocation of Taxing Rights with Respect to Certain Income of Individuals and to Establish a Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments

  ; and

  Income Tax Assessment Act 1997

  to align the definition of dual listed company arrangements with the 2009 Australia-New Zealand Convention. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 GST Administration Measures) Bill 2010

  Track (What's this?)

  Date

  25 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  ,

  Fuel Tax Act 2006

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to require that input tax credits and fuel tax credits are claimed within a four year period;

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

  ,

  A New Tax System (Wine Equalisation Tax) Act 1999

  and

  Taxation Administration Act 1953

  to enable residents of Australian external territories to claim refunds of good and services tax (GST) and wine equalisation tax under the tourist refund scheme;

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

  and

  Taxation Administration Act 1953

  to enable certain intermediaries to act as a principal for GST accounting purposes;

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

  in relation to: clarification of the calculation of the gambling operator’s margin when the supplies made by the operator are GST-free; and the treatment of supplies and acquisitions between associates without consideration; and

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

  ,

  A New Tax System (Luxury Car Tax) Act 1999

  ,

  Fuel Tax Act 2006

  and

  Taxation Administration Act 1953

  to provide for the treatment of overpaid refunds. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 Measures No. 6) Bill 2010

  Track (What's this?)

  Date

  25 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: remove the capital gains tax trust cloning exception; provide a limited capital gains tax roll-over for the transfer of certain assets between trusts with the same beneficiaries; allow the roll-over of capital losses and transfer of revenue losses when complying superannuation funds merge; and update the list of deductible gift recipients;

  Income Tax Assessment Act 1997

  ,

  Tax Laws Amendment (2006 Measures No. 2) Act 2006

  and

  Superannuation Legislation Amendment (Simplification) Act 2007

  to clarify the circumstances in which income derived by life insurance companies in respect of immediate annuity business qualifies as non-assessable non-exempt income;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide that the Income Recovery Subsidy for the North Western Queensland floods is not subject to income tax; and

  Excise Act 1901

  to provide that the blending of spirits constitutes excise manufacture. 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Infrastructure Access) Bill 2010

  Track (What's this?)

  Date

  29 Oct 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the National Access Regime in Part IIA of the

  Trade Practices Act 1974

  in relation to: binding time limits and limited merits review; applications by certain persons that a certain service is ineligible to be a declared service; enabling the Australian Competition and Consumer Commission (ACCC) to accept access undertakings with fixed principles that will apply to subsequent undertakings; enabling the ACCC to issue an amendment notice proposing amendments to a proposed access undertaking submitted by a service provider; administrative processes of the National Competition Council and the Australian Competition Tribunal; and consequential amendments. 

  Bill | Explanatory Memorandum

• Income Tax (TFN Withholding Tax (ESS)) Bill 2009

  Track (What's this?)

  Date

  21 Oct 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009, the bill imposes a withholding tax on employees who have not quoted a Tax File Number or Australian Business Number to their employer by the end of the income year in relation to employee share schemes. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009

  Track (What's this?)

  Date

  21 Oct 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Income Tax (TFN Withholding Tax (ESS)) Bill 2009, the bill amends: six Acts in relation to shares or rights granted under employee share schemes; the

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to the application of the non-commercial losses rules for taxpayers with an adjusted taxable income of $250,000 or more; and the

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  ,

  Financial Transaction Reports Act 1988

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to require superannuation providers to transfer the balance of certain lost members’ accounts to the Commissioner of Taxation. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2009 Measures No. 5) Bill 2009

  Track (What's this?)

  Date

  16 Sep 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  ,

  Fuel Tax Act 2006

  and

  Taxation Administration Act 1953

  in response to the Federal Court decision in

  Deputy Commissioner of Taxation v PM Developments Ltd

  to confirm that a representative of an incapacitated entity is responsible for the GST consequences arising during its appointment;

  Taxation Administration Act 1953

  to change the basis on which a pay as you go (PAYG) instalment liability is calculated;

  Income Tax Assessment Act 1997

  to: provide that the outer regional and remote payment made under the Helping Children with Autism package is exempt from income tax; and provide that payments made under the Continence Aids Payment Scheme are exempt from income tax; and

  Income Tax Assessment Act 1936

  to exempt Commonwealth debt issued in Australia from interest withholding tax. Also enables the Victorian Bushfire Appeal Fund Independent Advisory Panel to use donations for a broader range of purposes than the tax law considers charitable; and makes consequential amendments to the

  Income Tax Assessment Act 1997

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Resale Royalty Right for Visual Artists) Bill 2009

  Track (What's this?)

  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

• Foreign Acquisitions and Takeovers Amendment Bill 2010

  Track (What's this?)

  Date

  20 Aug 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Foreign Acquisitions and Takeovers Act 1975

  to require foreign investors to notify the Treasurer where there is a possibility, either now or in the future, whether an investment arrangement will deliver influence or control over the business or assets of an Australian company. 

  Bill | Explanatory Memorandum

• Asian Development Bank (Additional Subscription) Bill 2009

  Track (What's this?)

  Date

  13 Aug 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: allows the Treasurer to make the necessary agreement with the Asian Development Bank for the purchase by Australia of its entitlement of 16 379 paid-in shares and 393 101 additional callable shares of the capital stock of the bank; allows the Treasurer to issue promissory notes to the bank in payment; and appropriates the necessary funds from the Consolidated Revenue Fund to make such payments. 

  Bill | Explanatory Memorandum