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• Income Tax Rates Amendment (Temporary Flood and Cyclone Reconstruction Levy) Bill 2011

  Track (What's this?)

  Date

  10 Feb 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Bill 2011, the bill amends the

  Income Tax Rates Act 1986

  to increase income tax rates for the 2011-12 financial year by 0.5 per cent on taxable income between $50 001 and $100 000, and 1 per cent on taxable income above $100 000. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Bill 2011

  Track (What's this?)

  Date

  10 Feb 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Income Tax Rates Amendment (Temporary Flood and Cyclone Reconstruction Levy) Bill 2011, the bill amends the

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to implement a one-year progressive flood and cyclone reconstruction levy in the form of additional income tax in the 2011-12 financial year. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2010 Measures No. 5) Bill 2011

  Track (What's this?)

  Date

  25 Nov 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: change the eligibility criteria for accessing film tax offsets; extend the main residence capital gains tax exemption to certain compulsory acquisitions; include terminal medical condition benefits; and include school uniforms as an eligible expense for the education expenses tax offset;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to adjust the benchmark interest rate used to determine the cost of capital protection;

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

  to allow non-profit sub-entities to access the goods and services tax concessions available to their parent entity; and

  Taxation Administration Act 1953

  to enable the Commissioner of Taxation not to apply a payment, credit or running balance account surplus against certain tax debts. 

  Bill | Explanatory Memorandum

• International Financial Institutions Legislation Amendment Bill 2010

  Track (What's this?)

  Date

  28 Oct 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  International Monetary Agreements Act 1947

  to appropriate funds from the Consolidated Revenue Fund to enable Australia to buy a specified number of additional shares in the capital stock of the International Bank for Reconstruction and Development;

  International Finance Corporation Act 1955

  to adopt a proposed amendment to the Articles of Agreement of the International Finance Corporation; and

  Multilateral Investment Guarantee Agency Act 1997

  to adopt amendments to the Multilateral Investment Guarantee Agency Convention. 

  Bill | Explanatory Memorandum

• Income Tax Rates Amendment (Research and Development) Bill 2011

  Track (What's this?)

  Date

  30 Sep 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Tax Laws Amendment (Research and Development) Bill 2010, the bill amends the

  Income Tax Rates Act 1986

  to provide that the rate of additional income tax payable on all or part of a recoupment for research and development activities is 10 per cent. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Research and Development) Bill 2011

  Track (What's this?)

  Date

  30 Sep 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Income Tax Rates Amendment (Research and Development) Bill 2010, the bill amends the:

  Income Tax Assessment Act 1997

  to replace the existing research and development (R&D) tax concession with a 45 per cent refundable R&D tax offset for eligible entities with a turnover of less than $20 million, and a non-refundable 40 per cent R&D tax offset for all other eligible entities;

  Industry Research and Development Act 1986

  to set out the role of Innovation Australia in relation to the administration of the R&D tax offset; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to make consequential amendments. Also contains application, savings and transitional provisions. 

  Bill | Explanatory Memorandum

• Corporations Amendment (No. 1) Bill 2010

  Track (What's this?)

  Date

  29 Sep 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Australian Securities and Investments Commission Act 2001

  to permit the Australian Securities and Investments Commission to apply for a search warrant without issuing a notice to produce the material sought;

  Corporations Act 2001

  to: require persons to state the purpose for which they require a copy of a register of members of a company or registered scheme; provide that a register maintained on a computer should be inspected on a computer; enable the regulations to prescribe the formats in which a copy of a register should be provided; provide that an unsolicited offer made to purchase financial products off-market must remain open for at least one month from the date of offer; and increase the maximum penalties for insider trading and market manipulation offences; and

  Telecommunications (Interception and Access) Act 1979

  to enable an interception agency to apply for telecommunications interception warrants when investigating insider trading and market manipulation offences. 

  Bill | Explanatory Memorandum

• Corporations Amendment (Sons of Gwalia) Bill 2010

  Track (What's this?)

  Date

  29 Sep 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Corporations Act 2001

  to reverse the effect of the High Court decision in

  Sons of Gwalia Ltd v Margaretic

  (2007) 232 ALR 232, relating to the rights of persons bringing claims for damages in relation to shareholdings. 

  Bill | Explanatory Memorandum

• International Tax Agreements Amendment Bill (No. 2) 2010

  Track (What's this?)

  Date

  29 Sep 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to give legislative effect to the

  Second Protocol amending the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

  as amended by the Protocol of 16 October 1989. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment Bill 2010

  Track (What's this?)

  Date

  29 Sep 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  and

  Income Tax Assessment Act 1997

  in relation to the transfer of unclaimed superannuation monies from states and territories to the Commissioner of Taxation;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to provide transitional relief from income tax deductibility of total and permanent disability insurance premiums paid by superannuation funds;

  Superannuation Industry (Supervision) Act 1993

  in relation to superannuation and relationship breakdowns;

  Income Tax Assessment Act 1997

  and

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

  in relation to deduction notices for successor funds;

  Income Tax Assessment Act 1997

  in relation to: deductible employer contributions for former employees; excess contributions tax assessments; and treatment of untaxed elements of public sector defined benefit schemes;

  Taxation Administration Act 1953

  to clarify the due date of the shortfall interest charge for excess contributions tax; and

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  to change references to the Immigration Secretary and Immigration Department. Also makes consequential amendments. 

  Bill | Explanatory Memorandum