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• Taxation Laws Amendment Bill (No. 4) 2003

  Track (What's this?)

  Date

  13 Feb 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  to treat certain internal roll-overs as eligible termination payments;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to make technical corrections and amendments in relation to the uniform capital allowances system;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to clarify the recognition and treatment of non-assessable non-exempt income amounts;

  Income Tax Assessment Act 1997

  in relation to refundable tax offset rules;

  Taxation Administration Act 1953

  to introduce new withholding obligations to apply to certain payments to foreign residents;

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to: apply pay as you go (PAYG) withholding to enterprise-to-enterprise transactions in Australia if no Australian Business Number (ABN) is quoted; and ensure that the relevant withholding rules have the same geographical application as the

  A New Tax System (Australian Business Number) Act 1999

  ; and

  Fringe Benefits Tax Assessment Act 1986

  and

  Income Tax Assessment Act 1997

  to provide a fringe benefits tax exemption for certain payments to approved worker entitlement funds. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 5) 1998

  Track (What's this?)

  Date

  09 Dec 1998 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Summary

  Citation changed to (No. 3) 1999 - Act No. 11 of 1999 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 5) 2000

  Track (What's this?)

  Date

  17 Feb 2000 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 5) 2001

  Track (What's this?)

  Date

  23 Aug 2001 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 5) 2002

  Track (What's this?)

  Date

  27 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax (Transitional Provisions) Act 1997

  and

  Income Tax Assessment Act 1997

  to provide transitional valuation arrangements for the 2001-02 income year for oyster farmers capturing oyster spat by the traditional stick farming method;

  Income Tax Assessment Act 1997

  to prevent double taxation where an amount is paid in respect of work in progress;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001

  in relation to the capital allowances system; and

  Income Tax Assessment Act 1936

  to enable the Commissioner to recover outstanding pay as you go withholding amounts by making an estimate of the debt. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 5) 2003

  Track (What's this?)

  Date

  27 Mar 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Laws Amendment Act (No. 7) 2000

  in relation to: application of the thin capitalisation rules to securitisation vehicles and financial entities; record keeping requirements for permanent establishments; and revaluation of assets;

  Fringe Benefits Tax Assessment Act 1986

  in relation to certain exemptions for public hospitals;

  Income Tax Rates 1986

  ,

  Superannuation Contributions Tax (Assessment and Collection) Act 1997

  and

  Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

  to: reduce the effective tax rate on the excessive component of an eligible termination payment or death benefit from a superannuation fund; and reduce the amount of contributions subject to the superannuation surcharge;

  Income Tax Assessment Act 1997

  to: remove an anomaly in the tests that apply to companies deducting prior year losses and bad debts written off; and reinstate certain deductible expenditure as a foreign dividend account debit; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to allow corporate tax entities to choose the amount of prior year losses they want to deduct in an income year. Also contains application provisions and a technical amendment. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 6) 1999

  Track (What's this?)

  Date

  30 Mar 1999 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 6) 2000

  Track (What's this?)

  Date

  11 May 2000 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 6) 2001

  Track (What's this?)

  Date

  30 Aug 2001 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 6) 2003

  Track (What's this?)

  Date

  29 May 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Medicare Levy Act 1986

  to increase the Medicare levy low income thresholds for individuals, married couples, sole parents and pensioners below age pension age;

  A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

  to increase the Medicare levy surcharge low income threshold;

  Income Tax (Transitional Provisions) Act 1997

  to modify the general value shifting regime; and membership rules for subsidiaries of multiple entry consolidated groups held through an interposed non-resident entity;

  Income Tax Assessment Act 1997

  in relation to: cost setting rules for linked assets and liabilities and for partners and partnerships; and introduction of a new deductible gift recipient category of harm prevention charities;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to transitional foreign-held membership structures;

  New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002[eigals] to make minor technical amendments;

  Taxation Administration Act 1953

  ,

  Administrative Appeals Tribunal Act 1975

  ,

  Fringe Benefits Tax Assessment Act 1986

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to streamline procedures under which taxpayers can be released from a tax liability where payment would entail serious hardship;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  ,

  Taxation Administration Act 1953

  and

  Taxation Laws Amendment Act (No. 3) 2003

  to allow New Zealand companies to choose to enter the Australian imputation system; and

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

  and

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

  to apply the goods and services tax insurance provisions to settlement of claims arising under a compulsory third party scheme. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum