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• Financial Institutions Supervisory Levies Collection Amendment Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Financial Institutions Supervisory Levies Collection Act 1998

  to enable levies to be collected from authorised non-operating holding companies in the general insurance sector as well as those in the authorised deposit-taking institutions sector. Also contains an application provision. 

  Bill | Explanatory Memorandum

• General Insurance Supervisory Levy Imposition Amendment Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  General Insurance Supervisory Levy Imposition Act 1998

  to: separate the authorised general insurance supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; and alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years. Also contains an application provision. 

  Bill | Explanatory Memorandum

• Life Insurance Supervisory Levy Imposition Amendment Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Life Insurance Supervisory Levy Imposition Act 1998

  to: separate the life insurance supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; and alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years. Also contains an application provision. 

  Bill | Explanatory Memorandum

• Retirement Savings Account Providers Supervisory Levy Imposition Amendment Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Retirement Savings Account Providers Supervisory Levy Imposition Act 1998

  to: separate the retirement savings account providers supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; and alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years. Also contains an application provision. 

  Bill | Explanatory Memorandum

• Superannuation Supervisory Levy Imposition Amendment Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Superannuation Supervisory Levy Imposition Act 1998

  to: separate the superannuation supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years; and allow for levy determinations for different classes of superannuation entity, thereby providing for separate lower minimum levy determinations for small superannuation funds. Also contains an application provision. 

  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

• Indirect Tax Legislation Amendment (Small Business Measures) Bill 2004

  Track (What's this?)

  Date

  24 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  and

  Taxation Administration Act 1953

  to: allow certain small businesses and non-profit bodies the option to report and pay the goods and services tax (GST) on an annual basis; allow small businesses to undertake annual apportionment of input tax credits for certain acquisitions and importations used for partly creditable purposes; and remove the requirement for an entity to make an annual election to continue with the option to pay GST by instalments. Also contains application provisions. 

  Bill | Explanatory Memorandum

• New International Tax Arrangements (Managed Funds and Other Measures) Bill 2004

  Track (What's this?)

  Date

  24 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to modify the capital gains/loss tax treatment of foreign residents with interests in Australian managed funds;

  International Tax Agreements Act 1953

  to amend the rules for determining the source of income derived by certain residents of treaty partner countries;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Financial Corporations (Transfer of Assets and Liabilities) Act 1993

  in relation to the imposition of interest withholding tax. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 4) Bill 2004

  Track (What's this?)

  Date

  24 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to clarify the operation of the consolidation regime and the interaction of the regime with other areas of the tax law;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to ensure that: copyright collecting societies are not taxed on copyright income they collect on behalf of members; and non-copyright income under prescribed limits is tax exempt;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Taxation Laws Amendment Act (No. 8) 2003

  to: further implement the simplified imputation system, including anti-avoidance rules in relation to exempt entities that are eligible for a refund of imputation credits; and to replace and update certain references and terminology; and

  Income Tax Assessment Act 1997

  to: certain fire and emergency service bodies and other entities as specifically-listed deductible gift recipients; and extend an existing transitional rule in the debt/equity rules for at-call loans to 30 June 2005. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Trade Practices Legislation Amendment Bill 2004

  Track (What's this?)

  Date

  24 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Implements the recommendations of the Dawson Review into competition policy by amending the

  Trade Practices Act 1974

  in relation to: merger clearances and authorisations; non-merger authorisations; collective bargaining; exclusionary provisions; price fixing provisions; dual listed companies; third line forcing and exclusive dealing; enforcement; penalties and indemnities; local government bodies; and functions and powers under Competition Code. Also amends the:

  Corporations Act 2001

  and

  Trade Practices Act 1974

  in relation to disqualification from managing corporations; and

  Gas Pipelines Access (Commonwealth) Act 1998

  to amend an incorrect cross-reference. 

  Bill | Explanatory Memorandum