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TOTAL RESULTS: 741

• 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 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 (2013 Measures No. 4) Bill 2013

  Track (What's this?)

  Date

  26 Jun 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  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; the

  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; and require Innovation Australia to assess and ensure compliance in relation to the research and development tax incentive; the

  Taxation Administration Act 1953

  to enable entities to anticipate an expected tax offset refund for certain expenditure through quarterly payments; five Acts to make consequential amendments; and the

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

  ,

  Income Tax Assessment Act 1936

  and

  Taxation Administration Act 1953

  to provide that excess goods and services tax is only refundable in certain circumstances. 

  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

• Tax Laws Amendment (Budget Measures) Bill 2008

  Track (What's this?)

  Date

  27 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Fringe Benefits Tax Assessment Act 1986

  to remove the fringe benefits tax (FBT) exemption for food and drink provided as part of a salary sacrifice arrangement;

  Fringe Benefits Tax Assessment Act 1986

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to restrict FBT exemptions for certain work-related items;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to the tax treatment of employee share scheme arrangements; and

  Income Tax Assessment Act 1997

  to increase to four years the period over which depreciable in-house software can be written off for tax purposes. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Clean Building Managed Investment Trust) Bill 2012

  Track (What's this?)

  Date

  10 Oct 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  ,

  Income Tax (Managed Investment Trust Withholding Tax) Act 2008

  and

  Taxation Administration Act 1953

  to provide a final withholding tax rate of 10 per cent on fund payments from eligible clean building managed investment trusts made to foreign residents in countries with which Australia has effective exchange of information. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015

  Track (What's this?)

  Date

  16 Sep 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: provide for a standard and centralised set of concepts to determine whether an entity is a ‘significant global entity’; and introduce new standards for transfer pricing documentation and country-by-country reporting by significant global entities;

  Income Tax Assessment Act 1936

  to negate certain tax avoidance schemes used by multinational entities to artificially avoid the attribution of profits to a permanent establishment in Australia; and

  Taxation Administration Act 1953

  to: increase the penalties imposed on significant global entities that enter into tax avoidance or profit shifting schemes; and make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009

  Track (What's this?)

  Date

  19 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  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

• 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

• Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013

  Track (What's this?)

  Date

  13 Feb 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to: the operation of the general anti-avoidance rule; the application of the arm’s length principle in transfer pricing rules aligning with international transfer pricing standards; rules for trusts and partnerships; record keeping requirements and penalties; and consequential amendments. 

  Bill | Explanatory Memorandum