Search all bills

TOTAL RESULTS: 741

• Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015

  Track (What's this?)

  Date

  20 Aug 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to ensure that capital gains tax scrip for scrip roll-over rules apply appropriately;

  Income Tax Assessment Act 1936

  to remove the income tax exemption for employees of an Australian government agency who work overseas for not less than 91 days delivering Official Development Assistance; and

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  to increase the account balance threshold below which small lost member accounts must be transferred to the Commissioner of Taxation. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Bill 2015

  Track (What's this?)

  Date

  20 Aug 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Taxation Administration Act 1953

  to exempt Australian-owned private companies from the requirement that the Commissioner of Taxation publish certain tax information in relation to corporate tax entities that report total income above $100 million. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill 2015

  Track (What's this?)

  Date

  24 Jun 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to: provide tax relief to taxpayers entering into certain arrangements in relation to mining, quarrying and prospecting rights and information; and amend the company loss recoupment rules;

  Income Tax Assessment Act 1997

  to extend the effective life of in-house software from four to five years; and

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to provide income tax look-through treatment for instalment warrants, instalment receipts, and other similar arrangements, and for certain limited recourse borrowing arrangements entered into by regulated superannuation funds. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Small Business Measures No. 3) Bill 2015

  Track (What's this?)

  Date

  24 Jun 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: provide a 5 per cent tax offset (capped at $1000 per income year) to individuals who run small businesses with an aggregate annual turnover of less than $2 million, or who have a share of a small business’ income included in their assessable income; and enable small businesses and individuals to immediately deduct certain costs incurred when starting up a business; and

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption that applies to employers that provide employees with work-related portable electronic devices. 

  Bill | Explanatory Memorandum

• Treasury Legislation Amendment (Small Business and Unfair Contract Terms) Bill 2015

  Track (What's this?)

  Date

  24 Jun 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Australian Securities and Investments Commission Act 2001

  and

  Competition and Consumer Act 2010

  to extend the unfair contract term protections to businesses with less than 20 employees agreeing to standard form contracts valued at less than a prescribed threshold. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Small Business Measures No. 1) Bill 2015

  Track (What's this?)

  Date

  28 May 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Rates Act 1986

  to reduce the company tax rate from 30 per cent to 28.5 per cent for companies that are small business entities with an aggregated turnover of less than $2 million; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax Rates Act 1986

  and proposed

  Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Small Business Measures No. 2) Bill 2015

  Track (What's this?)

  Date

  28 May 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to temporarily increase the threshold under which certain depreciating assets, costs incurred in relation to depreciating assets and general small business pools can be written off; and

  Income Tax Assessment Act 1997

  to: make consequential amendments; enable primary producers to claim an immediate deduction for capital expenditure on water facilities and fencing assets; and deduct capital expenditure on fodder storage assets over three years. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2015 Measures No. 1) Bill 2015

  Track (What's this?)

  Date

  27 May 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Medicare Levy Act 1986

  and

  Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014

  to abolish the dependent spouse tax offset;

  Income Tax Assessment Act 1936

  in relation to the offshore banking unit regime;

  Income Tax Assessment Act 1997

  to exempt the Global Infrastructure Hub Ltd from income tax liability;

  Income Tax Assessment Act 1997

  and

  Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013

  to update the list of deductible gift recipients; 16 Acts to make technical and miscellaneous amendments; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to enable foreign entities to qualify for concessions under the investment manager regime either by investing directly in Australia or investing through an Australian fund manager. Also repeals the

  First Home Saver Account Providers Supervisory Levy Imposition Act 2008

  ,

  First Home Saver Accounts Act 2008

  and

  Income Tax (First Home Saver Accounts Misuse Tax) Act 2008

  and makes consequential amendments to 18 Acts to abolish the first home saver accounts scheme. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2015 Measures No. 3) Bill 2015

  Track (What's this?)

  Date

  27 May 2015 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  and

  Shipping Reform (Tax Incentives) Act 2012

  to abolish the seafarer tax offset; and the

  Income Tax Assessment Act 1997

  to reduce the tax offset rates available under the research and development tax incentive for the first $100 million of eligible expenditure by 1.5 per cent. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2015

  Track (What's this?)

  Date

  27 May 2015 

  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 single taxpayers eligible for the seniors and pensioners tax offset; and increase the phase-in limits as a result of the increased threshold amounts. 

  Bill | Explanatory Memorandum