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• Corporations Amendment (Phoenixing and Other Measures) Bill 2012

  Track (What's this?)

  Date

  15 Feb 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Corporations Act 2001

  to: provide the Australian Securities and Investments Commission with the power to wind up a company that has been abandoned in certain circumstances; include a regulation making power to prescribe methods of publication of notices relating to events before, during and after the external administration of a company; and make technical amendments. 

  Bill | Explanatory Memorandum

• Corporations Amendment (Further Future of Financial Advice Measures) Bill 2012

  Track (What's this?)

  Date

  24 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the Corporations Amendment (Future of Financial Advice) Bill 2012, the bill amends the

  Corporations Act 2001

  to: require financial advisers to act in the best interests of their clients and to put their client’s interests ahead of their own when providing advice; ban the payment and receipt of certain remuneration which has the potential to influence the financial product advice given to retail clients; ban volume-based shelf-space fees from asset managers or product issuers to platform operators; and ban asset-based fees on borrowed client monies.  

  Bill | Explanatory Memorandum

• Excise Amendment (Reducing Business Compliance Burden) Bill 2011

  Track (What's this?)

  Date

  23 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Customs Amendment (Reducing Business Compliance Burden) Bill 2011, the bill amends the

  Excise Act 1901

  and

  Income Tax Assessment Act 1997

  to: permit small business entities and certain other persons to defer the settlement of excise duties from a weekly to a monthly cycle; and clarify administrative arrangements for periodic settlement permissions. 

  Bill | Explanatory Memorandum

• Insurance Contracts Amendment Bill 2012

  Track (What's this?)

  Date

  23 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Insurance Contracts Act 1984

  to enable regulations to be made to: establish a standard definition of flood for riverine flooding in home building and home contents insurance contracts and contracts held by small businesses and strata titles; and require insurance providers to provide consumers with a key facts sheet for home building and home contents insurance contracts. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2011 Measures No. 9) Bill 2011

  Track (What's this?)

  Date

  23 Nov 2011 

  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. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment (MySuper Core Provisions) Bill 2012

  Track (What's this?)

  Date

  03 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Establishes a framework for the introduction of a default superannuation product (MySuper) to replace existing default products by amending the:

  Superannuation Industry (Supervision) Act 1993

  to: define MySuper superannuation products; limit regulated superannuation funds to offering only one MySuper product, except in certain circumstances; allow registrable superannuation entity licensees to apply to the Australian Prudential Regulation Authority for authorisation to offer a MySuper product; set out rules on the payment of contributions and account transfers for MySuper products; and set out fees that can be charged to members of a MySuper product; and

  Superannuation Guarantee (Administration) Act 1992

  to provide that employers make superannuation guarantee contributions on behalf of employees who do not have a chosen fund to a fund that offers a MySuper product. 

  Bill | Explanatory Memorandum

• Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) 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:

  Taxation Administration Act 1953

  ,

  Administrative Decisions (Judicial Review) Act 1977

  and

  Income Tax Assessment Act 1997

  in relation to: requirements for an annual minerals resource rent tax (MRRT) return and starting base return; an assessment regime for the MRRT; collection and recovery; instalment payments of MRRT on a quarterly basis; record keeping rules; the transfer of MRRT information from one entity to another; powers to access documents and premises; the service of documents; choices available to taxpayers in determining their tax liabilities; public rulings; and an annual reporting requirement; and

  Administrative Decisions (Judicial Review) Act 1977

  ,

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

  ,

  Crimes (Taxation Offences) Act 1980

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation (Interest on Overpayments and Early Payments) Act 1983

  and proposed

  Minerals Resource Rent Tax Act 2012

  to make consequential amendments. Also makes application and transitional arrangements. 

  Bill | Explanatory Memorandum

• Minerals 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 minerals resource rent tax from 1 July 2012 at a rate of 30 per cent, reduced by a 25 per cent extraction allowance which recognises the expertise and capital that mining companies bring to mineral extraction, to the extent that it is a duty of customs. 

  Bill | Explanatory Memorandum

• Minerals 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 minerals resource rent tax from 1 July 2012 at a rate of 30 per cent, reduced by a 25 per cent extraction allowance which recognises the expertise and capital that mining companies bring to mineral extraction, to the extent that it is a duty of excise. 

  Bill | Explanatory Memorandum

• Minerals 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 minerals resource rent tax from 1 July 2012 at a rate of 30 per cent, reduced by a 25 per cent extraction allowance which recognises the expertise and capital that mining companies bring to mineral extraction, to the extent that it is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum