Search all bills

TOTAL RESULTS: 3785

• Tax Laws Amendment (2010 Measures No. 4) Bill 2010

  Track (What's this?)

  Date

  29 Sep 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to certain third party payment adjustments;

  Income Tax Assessment Act 1997

  in relation to: the capital gains tax (CGT) treatment of water entitlements and termination fees; foreign currency gains and losses; certain takeovers and mergers qualifying for CGT scrip for scrip rollover; and the list of deductible gift recipients;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Tax Laws Amendment (2010 Measures No. 1) Act 2010

  and

  Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

  in relation to: taxation of financial arrangements; and debt/equity rules;

  Income Tax Assessment Act 1936

  to: increase the threshold above which a taxpayer may claim the net medical expenses tax offset; and commence annually indexing the threshold to the Consumer Price Index; and

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to extend access to tax deductible donations to all volunteer based emergency services, including volunteer fire brigades. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010

  Track (What's this?)

  Date

  29 Sep 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: amends the

  Taxation Administration Act 1953

  to establish a framework to protect the confidentiality of taxpayer information by placing a general prohibition on the disclosure of taxpayer information except in certain specified circumstances; makes consequential amendments to 38 other Acts; contains a regulation making power; and repeals the

  A New Tax System (Bonuses for Older Australians) Act 1999

  . 

  Bill | Explanatory Memorandum

• International Monetary Agreements Amendment Bill (No. 1) 2010

  Track (What's this?)

  Date

  16 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Monetary Agreements Act 1947

  to enable the Commonwealth to make loans to the International Monetary Fund in the event of calls under the amended New Arrangements to Borrow. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment (Aviation Fuel) Bill 2010

  Track (What's this?)

  Date

  03 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Customs Tariff Amendment (Aviation Fuel) Bill 2010, the bill amends the

  Excise Tariff Act 1921

  to increase the excise duty rate applying to aviation fuel to 3.556 cents per litre from 1 July 2010. 

  Bill | Explanatory Memorandum

• Financial Sector Legislation Amendment (Prudential Refinements and Other Measures) Bill 2010

  Track (What's this?)

  Date

  26 May 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: 11 Acts in relation to: the Australian Prudential Regulation Authority’s (APRA) preventive powers, correction powers, failure management powers, and data collection powers, APRA’s and the Australian Taxation Office’s investigation powers, auditors and actuaries, and the Financial Claims Scheme; six Acts in relation to the methodologies governing the determination of financial sector levies; and four Acts to make technical amendments. Also repeals five redundant Acts. 

  Bill | Explanatory Memorandum

• Superannuation Industry (Supervision) Amendment Bill 2010

  Track (What's this?)

  Date

  26 May 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Superannuation Industry (Supervision) Act 1993

  to ensure superannuation fund assets are protected in the event of a default on a limited recourse borrowing arrangement. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010

  Track (What's this?)

  Date

  26 May 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  in relation to: GST and cross-border transport supplies; GST relief for telecommunications supplies for global roaming in Australia; and adjustments for third party payments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2010 Measures No. 3) Bill 2010

  Track (What's this?)

  Date

  26 May 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to: freeze indexation of the co-contribution income threshold for the 2010-11 and 2011-12 financial years; and maintain the current matching rate and maximum co-contribution payable on an individual’s eligible superannuation contributions;

  Income Tax Assessment Act 1997

  to modify the thin capitalisation rules in relation to the application of accounting standards for authorised deposit-taking institutions;

  Taxation Administration Act 1953

  to enable certain officers to declare that a specified entity is not subject to Commonwealth tax law in relation to a specified transaction;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide that unexpended income of a special disability trust is taxed at a certain rate; and

  Taxation Administration Act 1953

  and

  Income Tax Assessment Act 1997

  in relation to managed investment trusts and withholding tax. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Foreign Source Income Deferral) Bill (No. 1) 2010

  Track (What's this?)

  Date

  13 May 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  to repeal the foreign investment fund and the deemed present entitlement rules; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Superannuation Industry (Supervision) Act 1993

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2010

  Track (What's this?)

  Date

  13 May 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  and

  Medicare Levy Act 1986

  to: increase the Medicare levy and Medicare levy surcharge low-income threshold amounts for individuals, families and pensioners below pension age; and increase the phase-in limits as a result of the increased threshold amounts. 

  Bill | Explanatory Memorandum