Search all bills

TOTAL RESULTS: 3785

• Tax Laws Amendment (2011 Measures No. 7) Bill 2011

  Track (What's this?)

  Date

  21 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  in relation to: taxation arrangements for special disability trusts; certain farm management deposits being accessed within 12 months; and the producer, location, and post, digital and visual effects offsets;

  Income Tax Rates Act 1986

  to reduce the lowest marginal tax rate for workers participating in the Pacific Seasonal Worker Pilot Scheme;

  Taxation Administration Act 1953

  to provide that the instalment income of certain taxpayers includes net gains in the taxation of financial arrangements;

  Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

  to give the Commissioner of Taxation a discretion to extend the time in which taxpayers may notify the making of a transitional election in certain circumstances;

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Banking Act 1959

  in relation to the administration of the farm management deposits scheme;

  Income Tax Assessment Act 1997

  and

  Tax Laws Amendment (2009 Measures No. 6) Act 2010

  to extend to 30 September 2011 the date for the temporary loss relief for merging superannuation funds; and

  A New Tax System (Australian Business Number) Act 1999

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  in relation to a regulatory framework for public ancillary funds. Also provides that any director penalty notices issued by the Commissioner of Taxation under former section 22AOE of the

  Income Tax Assessment Act 1936

  between 10 December 2007 and 30 June 2010 are valid, notwithstanding the New South Wales Court of Appeal decision in

  Soong v Deputy Commissioner of Taxation

  (2011) 248 FLR 252. 

  Bill | Explanatory Memorandum

• Banking Amendment (Covered Bonds) Bill 2011

  Track (What's this?)

  Date

  15 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Banking Act 1959

  to establish a framework for the issue of covered bonds by: enabling authorised deposit institutions to issued covered bonds; and providing that the Australian Prudential Regulation Authority set prudential standards for the issue of the bonds. 

  Bill | Explanatory Memorandum

• Clean Energy (Excise Tariff Legislation Amendment) Bill 2011

  Track (What's this?)

  Date

  13 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 18 bills to implement a carbon pricing mechanism, the bill amends the:

  Excise Tariff Act 1921

  to increase aviation fuel excise by an amount equivalent to the carbon emission price of the fuel, had the aviation fuel been subject to carbon pricing; and

  Excise Act 1901

  ,

  Excise Tariff Act 1921

  and

  Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011

  to reduce the excise exemption for non-transport compressed natural gas (CNG) by an amount equivalent to the carbon emission price on CNG, had CNG been subject to carbon pricing. 

  Bill | Explanatory Memorandum

• Clean Energy (Fuel Tax Legislation Amendment) Bill 2011

  Track (What's this?)

  Date

  13 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 18 bills to implement a carbon pricing mechanism, the bill amends the

  Fuel Tax Act 2006

  and

  Fuel Tax (Consequential and Transitional Provisions) Act 2006

  to reduce the business fuel tax credit entitlement for liquefied and gaseous transport fuels to provide a carbon emission charge on business through the fuel tax system. 

  Bill | Explanatory Memorandum

• Clean Energy (Income Tax Rates Amendments) Bill 2011

  Track (What's this?)

  Date

  13 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 18 bills to implement a carbon pricing mechanism, the bill amends the

  Income Tax Rates Act 1986

  to raise the tax-free threshold and adjust marginal tax rates from 1 July 2012 and again from 1 July 2015. 

  Bill | Explanatory Memorandum

• Clean Energy (Tax Laws Amendments) Bill 2011

  Track (What's this?)

  Date

  13 Sep 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 18 bills to implement a carbon pricing mechanism, the bill amends the:

  Income Tax Assessment Act 1936

  to: transfer $1050 from the low income tax offset (LITO) into income tax rates from 1 July 2012; and transfer a further $145 from the LITO into income tax rates from 1 July 2015;

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

  and

  Medicare Levy Act 1986

  to increase the Medicare levy low income thresholds and phase in limits; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Medicare Levy Act 1986

  to combine the pensioner tax offset with the senior Australians tax offset. 

  Bill | Explanatory Memorandum

• Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2011

  Track (What's this?)

  Date

  24 Aug 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Parliamentary Service Act 1999

  to: establish the Parliamentary Budget Office and the position of Parliamentary Budget Officer to provide independent and non-partisan analysis of the budget cycle, fiscal policy and the financial implications of proposals; and provide for the functions and governance of the Office;

  Charter of Budget Honesty Act 1998

  to provide that parties with at least five members in Parliament may request election costings from the Departments of Treasury and Finance;

  Freedom of Information Act 1982

  to list the Office as an exempt agency; and

  Long Service Leave (Commonwealth Employees) Act 1976

  and

  Remuneration Tribunal Act 1973

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Corporations (Fees) Amendment Bill 2011

  Track (What's this?)

  Date

  18 Aug 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Corporations (Fees) Act 2001

  to provide that Australian licensed financial market participants (such as stockbrokers and derivative traders) may be charged fees so that costs incurred by the Australian Securities and Investments Commission in performing market supervisory functions can be recovered. 

  Bill | Explanatory Memorandum

• Fairer Private Health Insurance Incentives (Medicare Levy Surcharge) Bill 2012

  Track (What's this?)

  Date

  07 Jul 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills to effect three private health insurance tiers, the bill amends the

  Medicare Levy Act 1986

  to increase the rate of Medicare levy surcharge for certain taxpayers who do not have complying health insurance and whose income for surcharge purposes is above the relevant Medicare levy surcharge threshold. 

  Bill | Explanatory Memorandum

• Fairer Private Health Insurance Incentives (Medicare Levy Surcharge—Fringe Benefits) Bill 2012

  Track (What's this?)

  Date

  07 Jul 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills to effect three private health insurance tiers, the bill amends the

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

  to increase the rate of Medicare levy surcharge for taxpayers who do not have complying health insurance and whose income (including reportable fringe benefits) for surcharge purposes is above the relevant Medicare levy surcharge threshold. 

  Bill | Explanatory Memorandum