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TOTAL RESULTS: 277

• Tax Laws Amendment (2007 Measures No. 4) Bill 2007

  Track (What's this?)

  Date

  21 Jun 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills, the bill amends the taxation laws in relation to: foreign income tax offset rules; capital gains tax roll-over for medical defence organisations; superannuation funds investment in instalment warrants; updating the list of deductible gift recipients; increasing family trust flexibility; trustee beneficiary reporting rules; the transition to the simplified superannuation regime; and makes technical and other amendments in relation to: income tax deductibility for gifts to certain scholarship funds; the formula for the fringe benefit tax depreciation rate for a car; tax file number withholding from payments to certain exempt entities; and capital gains tax exemption for certain organisations. Also repeals the

  A New Tax System (Ultimate Beneficiary Non-disclosure Tax) Act (No. 1) 1999

  and

  A New Tax System (Ultimate Beneficiary Non-disclosure Tax) Act (No. 2) 1999

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 3) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: distributions to entities connected with a private company; transitional excess non-concessional contributions; capital gains on testamentary trusts; superannuation of deceased military and police; thin capitalisation; repeal of dividend tainting rules; interest withholding tax; forestry managed investment schemes; non-resident trustee beneficiaries; and distributions to foreign residents from managed investment trusts. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 2) Bill 2007

  Track (What's this?)

  Date

  29 Mar 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: effective life of assets; donation of listed shares to deductible gift recipients; deductions for fund-raising events; boating activities; research and development; deductible gift recipients; venture capital; and makes technical corrections. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 1) Bill 2007

  Track (What's this?)

  Date

  15 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the secrecy and disclosure provisions in the

  Taxation Administration Act 1953

  to allow the Commissioner of Taxation to disclose certain taxpayer information to Project Wickenby taskforce officers and officers of other taskforces;

  Superannuation Guarantee (Administration) Act 1992

  to enable the Commissioner of Taxation or an officer of the Australian Taxation Office to provide information to an employee in response to a complaint concerning an employer’s superannuation guarantee obligations; and

  Income Tax Assessment Act 1936

  and four other tax Acts to extend the employee share scheme concessions and related capital gains tax treatment to certain stapled securities. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Budget Measures) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws to: increase the dependent spouse tax offset to $2,100 from 1 July 2007; increase the Medicare levy low-income and the Medicare levy surcharge low-income thresholds in line with movements in the consumer price index; and increase the Medicare levy low-income thresholds for pensioners below pension age so that there is no Medicare levy liability if there is no income tax liability. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 7) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: small business relief for capital gains tax events; deductible gift recipients; effective life of tractors and harvesters; farm management deposits; and capital protected borrowings. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 6) Bill 2007

  Track (What's this?)

  Date

  02 Nov 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to amend the list of deductible gift recipients; and makes technical corrections and amendments to seven Acts. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 5) Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: add certain organisations and include special schools as specifically-listed deductible gift recipients; give irrigation water providers and rural land irrigation water providers access to the water facilities and landcare tax concessions; enable an administrator (in addition to a liquidator) to declare worthless shares and other equity interests for capital gains tax purposes; and amend application of the first child tax offset provisions in relation to adoptive parents;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption to costs associated with purchase of a dwelling as a result of relocation;

  Superannuation Guarantee (Administration) Act 1992

  to remove the superannuation guarantee (SG) reporting requirement, for employers to report employer superannuation contributions to employees, from the SG arrangements;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to clarify operation of the consolidation regime; and

  Taxation Laws Amendment Act (No. 8) 2003

  to correct a commencement provision. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 3) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Venture Capital Act 2002

  in relation to the venture capital regime;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption transitional arrangements for certain contributions to worker entitlement funds; and

  Income Tax Assessment Act 1936

  to make technical corrections in relation to foreign tax credits. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 2) Bill 2004

  Track (What's this?)

  Date

  01 Apr 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  in relation to the operation of the income tax law affecting life insurance companies;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and 3 other Acts in relation to the consolidation regime;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to: venture capital partnerships; and franked distributions received through certain partnerships and trusts;

  Fringe Benefits Tax Assessment Act 1986

  in relation to fringe benefits tax (FBT) housing benefits;

  Income Tax Assessment Act 1997

  in relation to: capital gains tax event K6 and demergers; deductions for United Medical Protection Limited support payments; and alienation of personal services income provisions;

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

  in relation to compulsory third party schemes;

  Fringe Benefits Tax Assessment Act 1986

  and

  Income Tax Assessment Act 1997

  in relation to FBT treatment of public ambulance services; and

  Income Tax Assessment Act 1936

  in relation to: taxation treatment of overseas superannuation payments; and technical corrections to foreign tax credit provisions. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum