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TOTAL RESULTS: 741

• Treasury Legislation Amendment (Repeal Day) Bill 2014

  Track (What's this?)

  Date

  22 Oct 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the

  Superannuation Industry (Supervision) Act 1993

  to remove the payslip reporting requirements; 16 Acts to consolidate and repeal tax provisions; the

  Financial Sector (Shareholdings) Act 1998

  to remove the deemed shareholding applied to an associate where the associate has no direct control interest in the company; and 12 Acts to define ‘Australia’ for income tax purposes. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2014 Measures No. 5) Bill 2014

  Track (What's this?)

  Date

  04 Sep 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to abolish the mature age worker tax offset;

  Income Tax Assessment Act 1997

  and

  Shipping Reform (Tax Incentives) Act 2012

  to abolish the seafarer tax offset; and

  Income Tax Assessment Act 1997

  to: reduce the tax offset rates available under the research and development tax incentive by 1.5 per cent; and update the list of deductible gift recipients. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2014 Measures No. 4) Bill 2014

  Track (What's this?)

  Date

  17 Jul 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: amend the statutory debt limits for the thin capitalisation rules; increase the

  de minimis

  threshold for thin capitalisation limits; provide for a new gearing debt test for inbound investors; prevent the double counting of certain non-taxable Australian real property assets that can distort the application of the Principal Asset Test; and clarify the meaning of ‘permanent establishment’;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to make non-portfolio returns on equity to Australian resident companies exempt of Australian income tax;

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to require taxpayers to be issued with an annual tax receipt for the income tax assessed to them; and 15 Acts to make style changes, repeal redundant provisions, correct anomalous outcomes and make technical corrections. 

  Bill | Explanatory Memorandum

• True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Bill 2014

  Track (What's this?)

  Date

  14 Jul 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Environment 

  Summary

  Part of a package of 8 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is a duty of excise. 

  Bill | Explanatory Memorandum

• True-up Shortfall Levy (General) (Carbon Tax Repeal) Bill 2014

  Track (What's this?)

  Date

  14 Jul 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Environment 

  Summary

  Part of a package of 8 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum

• True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Bill 2013 [No. 2]

  Track (What's this?)

  Date

  23 Jun 2014 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Environment 

  Summary

  Part of a package of 11 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is a duty of excise. 

  Bill | Explanatory Memorandum

• True-up Shortfall Levy (General) (Carbon Tax Repeal) Bill 2013 [No. 2]

  Track (What's this?)

  Date

  23 Jun 2014 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Environment 

  Summary

  Part of a package of 11 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum

• Trade Support Loans (Consequential Amendments) Bill 2014

  Track (What's this?)

  Date

  04 Jun 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Industry 

  Summary

  Introduced with the Trade Support Loans Bill 2014, the bill amends five Acts consequential on the establishment of the Trade Support Loans Programme. 

  Bill | Explanatory Memorandum

• Trade Support Loans Bill 2014

  Track (What's this?)

  Date

  04 Jun 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Industry 

  Summary

  Introduced with the Trade Support Loans (Consequential Amendments) Bill 2014, the bill establishes the Trade Support Loans Programme to provide concessional, income-contingent loans of up to $20 000 over four years to certain apprentices which will be repayable when the individual’s income reaches the Higher Education Loan Program repayment threshold. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2014 Measures No. 2) Bill 2014

  Track (What's this?)

  Date

  29 May 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Medicare Levy Act 1986

  to increase the Medicare levy low-income threshold amounts for families and the dependent child-student component of the threshold from the 2013-14 financial year;

  Income Tax Assessment Act 1936

  to ensure outcomes are preserved in relation to tax assessments where taxpayers have self-assessed on the basis of certain announced taxation measures which have been discontinued;

  Income Tax Assessment Act 1997

  to limit the ability of taxpayers who obtain additional franking credits as a result of ‘dividend washing’ to obtain a tax benefit; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Medicare Levy Act 1986

  to make technical amendments. 

  Bill | Explanatory Memorandum