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TOTAL RESULTS: 277

• Taxation Laws Amendment (Film Incentives) Bill 2002

  Track (What's this?)

  Date

  14 Feb 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to create a refundable tax offset for film production in Australia and include a review of the offset after 5 years. Also makes consequential amendments to the

  Income Tax Assessment Act 1936

  and contains an application provision. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2002

  Track (What's this?)

  Date

  14 May 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  and

  Medicare Levy Act 1986

  to increase the Medicare levy low income thresholds and the Medicare levy surcharge low income thresholds for the 2001-2002 financial year and later financial years;

  Medicare Levy Act 1986

  in relation to eligibility to use a family income threshold; and

  Income Tax Assessment Act 1936

  to make minor technical amendments. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Part-Time Students) Bill 1997 [1998]

  Track (What's this?)

  Date

  30 Oct 1997 

  Chamber

  Senate 

  Status

  Not Proceeding 

  Sponsor

   

  Bill

• Taxation Laws Amendment (Research and Development) Bill 2001

  Track (What's this?)

  Date

  27 Jun 2001 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Software Depreciation) Bill 1999

  Track (What's this?)

  Date

  09 Feb 1999 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Structured Settlements and Structured Orders) Bill 2002

  Track (What's this?)

  Date

  06 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to provide an income tax exemption: for annuities and certain deferred lump sums paid under structured settlements to seriously injured persons, subject to eligibility criteria; and for life insurance companies on income derived from assets that support structured settlements; and

  Life Insurance Act 1995

  to provide that any commutation or assignment of a tax-exempt structured settlement annuity or lump sum will be ineffective. Also makes consequential amendments to the

  Income Tax Assessment Act 1936

  and the

  Income Tax (Transitional Provisions) Act 1997

  and contains application provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Superannuation Contributions Splitting) Bill 2003

  Track (What's this?)

  Date

  11 Sep 2003 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  and

  Superannuation Contributions Tax (Assessment and Collection) Act 1997

  to provide for the taxation treatment of split superannuation contributions between a fund-contributing member and their spouse. Details of the operation of superannuation contributions splitting will be specified in regulations under the

  Superannuation Industry (Supervision) Act 1993

  and the

  Income Tax Assessment Act 1936

  . 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Superannuation Contributions) Bill 2001

  Track (What's this?)

  Date

  07 Sep 2000 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasurer's portfolio 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Superannuation) Bill (No. 1) 2002

  Track (What's this?)

  Date

  14 Feb 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Income Tax (Superannuation Payments Withholding Tax) Bill 2002, the bill amends the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  ,

  Income Tax Act 1986

  and

  Small Superannuation Accounts Act 1995

  to establish arrangements for the administration of the “departing Australia superannuation payment” imposed by the proposed

  Income Tax (Superannuation Payments Withholding Tax) Act 2002

  . Also contains an application provision. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Superannuation) Bill (No. 2) 2002

  Track (What's this?)

  Date

  16 May 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation Guarantee Charge Amendment Bill 2002, the bill amends: the

  Superannuation Guarantee (Administration) Act 1992

  to require at least quarterly superannuation contributions on behalf of employees; 3 Acts to reduce the superannuation surcharge rates; 5 Acts to reduce the superannuation surcharge cap; the

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to limit when a contribution to a complying superannuation fund or retirement saving account will be an allowable tax deduction; the

  Income Tax Assessment Act 1936

  to: allow superannuation contributions to be made on behalf of children; and increase the deduction limit for personal superannuation contributions made by the self-employed; and the

  Bankruptcy Act 1966

  to ensure that the superannuation guarantee charge and any related general interest charge have the same priority in bankruptcy as salary or wages. Also makes technical amendments to 4 Acts, consequential amendments to 6 Acts and contains application and transitional provisions. 

  Bill | Explanatory Memorandum