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• Taxation Laws Amendment Bill (No. 2) 2001

  Track (What's this?)

  Date

  07 Jun 2001 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 2) 2002

  Track (What's this?)

  Date

  14 Mar 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  in relation to: imputation (consequential on company rate changes); intercorporate dividend rebates for prescribed dual resident companies; eligibility for the senior Australians tax offset; franking rebates for exempt institutions; and a new demutualisation method for non-insurance mutual entities;

  Income Tax Assessment Act 1997

  in relation to: certain investment income received by friendly societies; calculation of the capital component of ordinary life insurance investment policies; demutualisation of Tower Corporation;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to: income tax deductions for gifts to certain organisations; capital gains tax same asset rollovers; refunds of excess imputation credits; and technical amendments; and

  Medicare Levy Act 1986

  to correct cross-references. Also makes technical amendments to 24 Acts, repeals certain provisions of 13 Acts and contains application provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 2) 2003

  Track (What's this?)

  Date

  23 Oct 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to tax exemptions for: certain temporary residents; and the Commonwealth Games Federation;

  Income Tax Assessment Act 1997

  to exempt from income tax compensation received for loss of defence remuneration;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to exclude repayment of certain amounts from assessable income; and

  Income Tax Assessment Act 1936

  to increase the level of expenses above which the medical expenses tax offset applies. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 2) 2004

  Track (What's this?)

  Date

  04 Dec 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to first aid or life saving courses;

  Income Tax (Transitional Provisions) Act 1997

  to provide for a transitional exclusion for certain indirect value shifts involving services;

  Fringe Benefits Tax Assessment Act 1986

  and

  Income Tax Assessment Act 1997

  in relation to: personal services income;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to sugar industry exit grants;

  Taxation Administration Act 1953

  in relation to application of foreign resident withholding arrangements to certain alienated personal services payments;

  Income Tax Assessment Act 1936

  in relation to: demutualisation of friendly societies; and eligibility for the research and development tax offset;

  Income Tax Assessment Act 1997

  in relation to: optional roll-over relief for certain simplified tax system partnerships; and a technical correction;

  Income Tax (Transitional Provisions) Act 1997

  in relation to: revocation of certain choices under the consolidation regime; and technical corrections. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 3) 1998

  Track (What's this?)

  Date

  04 Dec 1997 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Summary

  Old title: Taxation Laws Amendment Bill (No. 7) 1997 

  Bill

• Taxation Laws Amendment Bill (No. 3) 2001

  Track (What's this?)

  Date

  05 Apr 2001 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 3) 2002

  Track (What's this?)

  Date

  21 Mar 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to: supplies in return for rights to develop land; and transfer of tax losses, net capital losses and excess foreign tax credits so that they are not subject to GST, with effect from 1 July 2000;

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

  and

  Income Tax Assessment Act 1997

  to provide a one-off credit to businesses that held rental cars on 1 July 2000;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to taxation of general insurance companies and workers’ compensation self-insurers; and

  Income Tax Assessment Act 1936

  to broaden the eligibility criteria for accessing the intercorporate dividend rebate. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 3) 2003

  Track (What's this?)

  Date

  05 Dec 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to: provide for income tax deductions for gifts to certain organisations; and enable co-operative companies to either frank distributions to shareholders or claim existing deductions for distributions of assessable income to shareholders;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Fringe Benefits Tax Assessment Act 1986

  to take into account capital gains or losses while shares or rights are in an employee share trust;

  Income Tax Assessment Act 1936

  to correct an anomaly in the reasonable benefit limit provisions;

  Petroleum Resource Rent Tax Assessment Act 1997

  to: recognise expenditures associated with closing down a facility that has ceased to be used for a petroleum project but continues to be used under an infrastructure licence; and provide for uniform treatment of partial use arrangements. Also makes technical amendments to the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and 11 other Acts; ensures that there are no taxation consequences as a result of the corporate conversion of AGL (Australian Gas Light Company) and its registration; and contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 4) 1999

  Track (What's this?)

  Date

  11 Mar 1999 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 4) 2002

  Track (What's this?)

  Date

  30 May 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax (Transitional Provisions) Act 1997

  to amend the thin capitalisation regime;

  Income Tax Assessment Act 1997

  to: insert a capital gains tax roll-over for a trust restructuring into a company; and introduce statutory caps on the effective life for the calculation of the declined value of depreciating assets; and

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide certain tax exemptions for temporary residents. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum