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TOTAL RESULTS: 741

• Tax and Superannuation Laws Amendment (2014 Measures No. 3) Bill 2014

  Track (What's this?)

  Date

  29 May 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to limit immediate deductibility of expenditure on mining rights and mining information first used for exploration. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Implementation of the FATCA Agreement) Bill 2014

  Track (What's this?)

  Date

  29 May 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Taxation Administration Act 1953

  to give effect to Australia’s obligations under the

  Agreement between the Government of Australia and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA

  ; and

  Income Tax Assessment Act 1997

  to make a consequential amendment. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Interest on Non-Resident Trust Distributions) (Temporary Budget Repair Levy) Bill 2014

  Track (What's this?)

  Date

  14 May 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 15 bills to implement a three-year progressive budget repair levy, the bill amends the

  Income Tax Assessment Act 1936

  to increase by two per cent the rate of tax on the amount of interest payable by an Australian resident taxpayer on distributions from non-resident trust estates. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Temporary Budget Repair Levy) Bill 2014

  Track (What's this?)

  Date

  13 May 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 15 bills to implement a three-year progressive budget repair levy, the bill amends the:

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to determine the budget repair levy liability for certain taxpayers from 1 July 2014 to 30 June 2017;

  Fringe Benefits Tax Assessment Act 1986

  to align the fringe benefits rebate rate to the fringe benefits tax rate from 1 April 2015; and

  Fringe Benefits Tax Assessment Act 1986

  and Taxation Administration Regulations 1976 to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Untainting Tax) (Temporary Budget Repair Levy) Bill 2014

  Track (What's this?)

  Date

  13 May 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 15 bills to implement a three-year progressive budget repair levy, the bill amends the

  Income Tax Assessment Act 1997

  to increase by 2.5 per cent the rate of untainting tax payable by a company which chooses to untaint a franking account. 

  Bill | Explanatory Memorandum

• Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 1) Amendment (Temporary Budget Repair Levy) Bill 2014

  Track (What's this?)

  Date

  13 May 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 15 bills to implement a three-year progressive budget repair levy, the bill amends the

  Taxation (Trustee Beneficiary Non-disclosure Tax) Act (No. 1) 2007

  to increase to 49 per cent the rate of trustee beneficiary non-disclosure tax where a share of the net income of a trust is distributed to the trustee of a closely held trust and there is no correct trustee beneficiary statement. 

  Bill | Explanatory Memorandum

• Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 2) Amendment (Temporary Budget Repair Levy) Bill 2014

  Track (What's this?)

  Date

  13 May 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 15 bills to implement a three-year progressive budget repair levy, the bill amends the

  Taxation (Trustee Beneficiary Non-disclosure Tax) Act (No. 2) 2007

  to increase to 49 per cent the rate of trustee beneficiary non-disclosure tax where a share of the net income of a trust is distributed to the trustee of a closely held trust. 

  Bill | Explanatory Memorandum

• Trust Recoupment Tax Amendment (Temporary Budget Repair Levy) Bill 2014

  Track (What's this?)

  Date

  13 May 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 15 bills to implement a three-year progressive budget repair levy, the bill amends the

  Trust Recoupment Tax Act 1985

  to increase to 47 per cent the rate of tax imposed on amounts involved in certain trust stripping arrangements. 

  Bill | Explanatory Memorandum

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

  Track (What's this?)

  Date

  27 Mar 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: enable individuals to consolidate multiple farm management deposits (FMD); and increase the taxable non-primary production income threshold;

  Banking Act 1959

  to exclude an FMD from becoming unclaimed moneys;

  Income Tax (Transitional Provisions) Act 1997

  to retrospectively clarify the tax treatment of FMDs that became unclaimed money;

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

  ,

  Income Tax Assessment Act 1936

  and

  Taxation Administration Act 1953

  to: ensure that overpaid goods and services tax is only refundable in certain circumstances; and make consequential amendments; and

  Taxation Administration Act 1953

  to: enable merits review of certain commissioner’s decisions; and validate certain past objections and reviews. 

  Bill | Explanatory Memorandum

• Tertiary Education Quality and Standards Agency Amendment Bill 2014

  Track (What's this?)

  Date

  27 Feb 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Education 

  Summary

  Amends the

  Tertiary Education Quality and Standards Agency Act 2011

  in relation to: quality assessments of higher education providers; the delegation of decisions; extending periods of accreditation or registration; the appointment of commissioners; the roles and responsibilities of the Chief Commissioner and Chief Executive Officer; notifying providers of decisions; the scope of ministerial directions; and ministerial approval being required for legislative instruments which determine fees to be charged. 

  Bill | Explanatory Memorandum