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TOTAL RESULTS: 741

• Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Bill 2017

  Track (What's this?)

  Date

  30 Mar 2017 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to: supplement the ‘same business test’ with a ‘similar business test’ for the purposes of working out whether a company’s tax losses and net capital losses from previous income years can be used as a tax deduction in a current income year; and make consequential amendments; and

  Income Tax Assessment Act 1997

  to provide taxpayers with the choice to self-assess the effective life of certain intangible depreciating assets they start to hold on or after 1 July 2016. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (2017 Measures No. 1) Bill 2017

  Track (What's this?)

  Date

  16 Feb 2017 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to ensure that investors who invest through an interposed trust are able to access the capital gain concessions provided by the tax incentives for early stage investors and venture capital investment measures; and

  Australian Securities and Investments Commission Act 2001

  to specify that the sharing of confidential information by the Australian Securities and Investments Commission with the Commissioner of Taxation is authorised use and disclosure of that information. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (GST Low Value Goods) Bill 2017

  Track (What's this?)

  Date

  16 Feb 2017 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  to ensure that goods and services tax is payable on certain supplies of low value goods that are purchased by consumers and are imported into Australia; and

  Taxation Administration Act 1953

  to broaden administrative penalties for making false or misleading statements. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (Working Holiday Maker Employer Register) Bill 2017

  Track (What's this?)

  Date

  16 Feb 2017 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  A New Tax System (Australian Business Number) Act 1999

  to ensure that working holiday maker employer registration information is not publicly released; and

  Taxation Administration Act 1953

  to restrict the ability of the Commissioner of Taxation to provide certain protected information to the Fair Work Ombudsman. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (Bourke Street Fund) Bill 2017

  Track (What's this?)

  Date

  09 Feb 2017 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to include the Bourke Street Fund on the list of deductible gift recipients. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017

  Track (What's this?)

  Date

  09 Feb 2017 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Diverted Profits Tax Bill 2017, the bill amends: five Acts to provide for a diverted profits tax from 1 July 2017 to ensure that significant global entities are not able to avoid their tax obligations by diverting profits generated in Australia offshore; the

  Taxation Administration Act 1953

  to increase the administrative penalties that can be imposed by the Commissioner of Taxation on significant global entities for breaching their tax reporting obligations; and the

  Income Tax Assessment Act 1997

  to update the reference to Organisation for Economic Cooperation and Development (OECD) transfer pricing guidelines in Australia’s cross-border transfer pricing rules to include the 2016 OECD amendments to the guidelines. 

  Bill | Explanatory Memorandum

• Therapeutic Goods Amendment (2016 Measures No. 1) Bill 2016

  Track (What's this?)

  Date

  01 Dec 2016 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Health and Aged Care 

  Summary

  Amends the:

  Therapeutic Goods Act 1989

  to: enable certain variations that do not impact the quality, safety or efficacy of medicines to be made by notification to the Therapeutic Goods Administration (TGA); enable Australian designated bodies to undertake conformity assessment of manufacturers of medical devices; alter the requirements for the minister to consult with committees; provide review and appeal rights for persons applying to have new ingredients permitted for use in listed complementary medicines; enable priority approval of therapeutic goods, biologicals and medical devices; specify timeframes within which the secretary must complete actions or make decisions in relation to listed complementary medicines; amend record-keeping arrangements to assist with post-marketing monitoring of medicines and medical devices; provide further grounds on which applications to vary an entry in the register will not be considered to be effective; update terminology and provide for certain public notifications in relation to the recall of therapeutic goods; enable the secretary to obtain certain information from sponsors of listed medicines; and make miscellaneous amendments in relation to powers to approve unapproved goods in the event of a shortage, alignment of cancellation powers, revoking the cancellation of goods cancelled for non-payment of annual charges, information-gathering powers in relation to holders of manufacturing licences, and conditions of inclusion in the register of medical devices; and

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

  and

  Therapeutic Goods Act 1989

  to enable health practitioners to supply certain therapeutic goods not on the Australian Register of Therapeutic Goods to patients under a notification scheme. 

  Bill | Explanatory Memorandum

• Transport Security Legislation Amendment Bill 2016

  Track (What's this?)

  Date

  01 Dec 2016 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Infrastructure and Regional Development 

  Summary

  Amends the:

  Aviation Transport Security Act 2004

  to enable people, vehicles and goods to undergo aviation security screening within an airside area or zone at a security controlled airport; and

  Aviation Transport Security Act 2004

  and

  Maritime Transport and Offshore Facilities Security Act 2003

  to enable the secretary to delegate his or her powers to lower level Australian Public Service employees. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (2016 Measures No. 1) Bill 2016

  Track (What's this?)

  Date

  01 Dec 2016 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Terrorism Insurance Act 2003

  to clarify that losses attributable to terrorist attacks using chemical or biological means are covered by the terrorism insurance scheme;

  Corporations Act 2001

  to: provide that employee share scheme disclosure documents lodged with the Australian Securities and Investments Commission are not made publicly available for certain start-up companies; and provide protection for retail client money and property held by financial services licensees in relation to over-the-counter derivative products;

  Income Tax Assessment Act 1997

  to update the list of deductible gift recipients; and

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide income tax relief to eligible New Zealand special category visa holders who are impacted by disasters in Australia. 

  Bill | Explanatory Memorandum

• Telecommunications and Other Legislation Amendment Bill 2017

  Track (What's this?)

  Date

  09 Nov 2016 

  Chamber

  Senate 

  Status

  Act 

  Portfolio

  Attorney-General 

  Summary

  Amends the

  Telecommunications Act 1997

  ,

  Telecommunications (Interception and Access) Act 1979

  ,

  Administrative Decisions (Judicial Review) Act 1977

  and

  Australian Security Intelligence Organisations Act 1979

  to establish a regulatory framework to manage national security risks of espionage, sabotage and foreign interference to Australia’s telecommunications networks and facilities. 

  Bill | Explanatory Memorandum