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TOTAL RESULTS: 741

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

  Track (What's this?)

  Date

  26 Feb 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Superannuation Industry (Supervision) Act 1993

  to provide that a person must not promote a scheme that has resulted in a payment being made from a regulated superannuation fund otherwise than as prescribed by payment standards and impose a civil penalty for any contravention;

  Superannuation Industry (Supervision) Act 1993

  and

  Taxation Administration Act 1953

  to provide the power to give directions and impose administrative penalties for contraventions relating to self managed superannuation funds;

  Income Tax Assessment Act 1936

  to phase out the net medical expenses tax offset by the end of the 2018-19 income year; and

  Income Tax Assessment Act 1997

  to update the list of deductible gift recipients; and

  Fringe Benefits Tax Assessment Act 1986

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Bonus for Working Australians Repeal Bill 2013

  Track (What's this?)

  Date

  12 Dec 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: repeals the

  Tax Bonus for Working Australians Act (No. 2) 2009

  to provide that no further tax bonus payments ($900 stimulus cheques) are made; and makes consequential amendments to the

  Income Tax Assessment Act 1997

  ,

  Social Security Act 1991

  ,

  Taxation Administration Act 1953

  and

  Veterans’ Entitlements Act 1986

  . 

  Bill | Explanatory Memorandum

• Therapeutic Goods Amendment (2013 Measures No. 1) Bill 2013

  Track (What's this?)

  Date

  12 Dec 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Health 

  Summary

  Amends the

  Therapeutic Goods Act 1989

  to: enable the minister to specify products that are taken not to be therapeutic goods; enable the secretary to remove products that are not therapeutic goods from the Australian Register of Therapeutic Goods; clarify the secretary’s powers to approve product information for medicines accepted for registration in the register; and make amendments in relation to: compliance with advertising requirements; obtaining information and documents; use of restricted and prohibited representations in advertisements; conditions of registration or listing in the register; presentation of registered or listed goods; consent to the import, supply or export of goods; review of decisions; a package and its contents to constitute a kit; criminal offences and civil penalties for false or misleading statements in relation to variation requests; minimum notice period for cancellation of registration or listing in the register; secretary’s discretion to publish certain information on the department’s website; clarification of the merits review process; prescribing of alternative periods of time in relation to the secretary’s selection of an application for auditing; failure to comply with requirements to provide information; and revocation of requested cancellation of devices, licences or certificates. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Research and Development) Bill 2013

  Track (What's this?)

  Date

  14 Nov 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or more for an income year; and

  Industry Research and Development Act 1986

  to provide that the conditions for eligibility of research and development activities conducted outside Australia continue to operate as intended. 

  Bill | Explanatory Memorandum

• Telecommunications Legislation Amendment (Consumer Protection) Bill 2013

  Track (What's this?)

  Date

  14 Nov 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Communications 

  Summary

  Amends the:

  Do Not Call Register Act 2006

  to clarify which party is responsible for making telemarketing calls and sending marketing faxes where third parties are carrying out the marketing activities;

  Telecommunications Act 1997

  to: enable industry codes to be varied; extend the application of the reimbursement scheme for developing consumer-related industry codes to varying these codes; require code developers to publish draft code and draft variations and related public submissions; and make amendments consequent on the new Australian Privacy Principles; and

  Telecommunications (Consumer Protection and Services Standards) Act 1999

  to: require the Telecommunications Industry Ombudsman (TIO) scheme to comply with standards determined by the minister; and require independent periodic public reviews of the TIO scheme to be conducted. 

  Bill | Explanatory Memorandum

• Telecommunications Legislation Amendment (Submarine Cable Protection) Bill 2013

  Track (What's this?)

  Date

  14 Nov 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Communications 

  Summary

  Amends the:

  Telecommunications Act 1997

  in relation to the regulatory regime for the protection of international submarine cables landing in Australia by: ensuring consistency with the United Nations Convention on the Law of the Sea by modifying the regime’s application, including criminal and civil enforcement options, to foreign ships and nationals in the water beyond Australia’s territorial seas; enabling domestic submarine cables to be brought within the scope of the regime by regulation; providing for a consultation process between the Australian Communications and Media Authority and the Attorney-General’s department on submarine cable installation permit applications; amending the submarine cable installation permit process by removing the requirement to obtain multiple permits, tightening processing timeframes and removing duplicated processes; and amending the operation of the protection zone declaration, revocation and variation processes; and

  Administrative Decisions (Judicial Review) Act 1977

  and

  Australian Security Intelligence Organisation Act 1979

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2013 Measures No. 3) Bill 2013

  Track (What's this?)

  Date

  20 Jun 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Tax Agent Services Act 2009

  to: include entities that give tax advice in the course of giving advice that is usually provided by financial services licensees within the regulatory regime administered by the Tax Practitioners Board;

  Income Tax Assessment Act 1997

  and Tax Agent Services Regulations 2009 to make consequential amendments; and

  Income Tax Assessment Act 1997

  to update the list of deductible gift recipients. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Bill 2013

  Track (What's this?)

  Date

  19 Jun 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation (Excess Concessional Contributions Charge) Bill 2013, the bill amends: the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to: provide that excess concessional contributions in an individual’s assessable income are taxed at their marginal rate; provide for a non-refundable tax offset equal to 15 per cent of an individual’s excess concessional contributions; and enable individuals to elect to have up to 85 per cent of excess concessional contributions for a financial year released from superannuation; and nine Acts to make consequential and contingent amendments. Also repeals the

  Superannuation (Excess Concessional Contributions Tax) Act 2007

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2013 Measures No. 2) Bill 2013

  Track (What's this?)

  Date

  29 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the

  Taxation Administration Act 1953

  to: require certain large entities to pay Pay As You Go instalments monthly rather than quarterly or annually; require the commissioner to publish limited information about the tax affairs of large corporate taxpayers; enable the publication of periodic aggregate tax collection information; and enable information sharing between government agencies in relation to foreign acquisitions and investment decisions affecting Australia; the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to provide a tax incentive for entities that carry on a nationally significant infrastructure project that has been designated by the Infrastructure Coordinator; the

  Petroleum Resource Rent Tax Assessment Act 1987

  to address unintended impacts arising from the Federal Court’s decision in

  Esso Australia Resources Pty Ltd v Commissioner of Taxation

  [2012] FCAFC 5; the

  Income Tax Assessment Act 1997

  to: remove the capital gains tax discount on discount capital gains accrued after 8 May 2012 by foreign and temporary resident individuals; and exempt payments made under the Defence Abuse Reparation Scheme from income tax; the

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

  to ensure that certain National Disability Insurance Scheme funded supports are GST-free; the

  Income Tax Assessment Act 1997

  ,

  Tax Laws Amendment (2011 Measures No. 2) Act 2011

  and proposed

  Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013

  in relation to deductible gift recipients; the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Infrastructure Australia Act 2008

  to make consequential amendments; and seven Acts to make technical amendments. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Bill 2013, the bill amends: the

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to increase the superannuation concessional contributions cap to $35 000 for the 2013-14 financial year for individuals aged 60 years and over, and to $35 000 for the 2014-15 financial year and later financial years for individuals aged 50 years and over; the

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

  to make technical amendments; the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to reduce the tax concession that individuals whose income exceeds $300 000 receive on their concessionally taxed superannuation contributions made from 1 July 2012 to 15 per cent; and eight Acts to make consequential amendments. 

  Bill | Explanatory Memorandum