Search all bills

TOTAL RESULTS: 2060

• International Tax Agreements Amendment Bill (No. 2) 2010

  Track (What's this?)

  Date

  23 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to give legislative effect to the

  Second Protocol amending the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

  as amended by the Protocol of 16 October 1989. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2010 Measures No. 4) Bill 2010

  Track (What's this?)

  Date

  23 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to certain third party payment adjustments;

  Income Tax Assessment Act 1997

  in relation to: the capital gains tax (CGT) treatment of water entitlements and termination fees; foreign currency gains and losses; certain takeovers and mergers qualifying for CGT scrip for scrip rollover; and the list of deductible gift recipients;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Tax Laws Amendment (2010 Measures No. 1) Act 2010

  and

  Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

  in relation to: taxation of financial arrangements; and debt/equity rules;

  Income Tax Assessment Act 1936

  to: increase the threshold above which a taxpayer may claim the net medical expenses tax offset; and commence annually indexing the threshold to the Consumer Price Index; and

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to extend access to tax deductible donations to all volunteer based emergency services, including volunteer fire brigades. 

  Bill | Explanatory Memorandum

• Competition and Consumer Legislation Amendment Bill 2010

  Track (What's this?)

  Date

  27 May 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Trade Practices Act 1974

  in relation to the: Australian Competition and Consumer Commission’s (ACCC) consideration of acquisitions in local markets (including creeping acquisitions); ACCC’S consideration of multiple markets when assessing mergers; and reform of the prohibition on anti-competitive mergers and acquisitions; and

  Australian Securities and Investments Commission Act 2001

  and proposed

  Competition and Consumer Act 2010

  , in response to recommendations of the Senate Economics Legislation Committee, to: insert a statement of interpretative principles into the unconscionable conduct provisions; and provide that the statutory concept of unconscionable conduct is consistently applied to both consumers and businesses. 

  Bill | Explanatory Memorandum

• Income Tax Rates Amendment (Research and Development) Bill 2010

  Track (What's this?)

  Date

  13 May 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Tax Laws Amendment (Research and Development) Bill 2010, the bill amends the

  Income Tax Rates Act 1986

  to provide that the rate of additional income tax payable on all or part of a recoupment for research and development activities is 10 per cent. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Research and Development) Bill 2010

  Track (What's this?)

  Date

  13 May 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Income Tax Rates Amendment (Research and Development) Bill 2010, the bill amends the:

  Income Tax Assessment Act 1997

  to replace the existing research and development (R&D) tax concession with a 45 per cent refundable R&D tax offset for eligible entities with a turnover of less than $20 million, and a non-refundable 40 per cent R&D tax offset for all other eligible entities;

  Industry Research and Development Act 1986

  to set out the role of Innovation Australia in relation to the administration of the R&D tax offset; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to make consequential amendments. Also contains application, savings and transitional provisions. 

  Bill | Explanatory Memorandum

• Insurance Contracts Amendment Bill 2010

  Track (What's this?)

  Date

  17 Mar 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Insurance Contracts Act 1984

  in relation to: duty of utmost good faith; ‘bundled’ workers’ compensation contracts; ‘bundled contracts’; enabling the use of electronic communication for statutory notices and documents; extending the Australian Securities and Investments Commission powers under the Act; disclosure and misrepresentations; remedies for bundled contracts of life insurance; the rights and obligations of third parties; and the division of proceeds from a recovery action. 

  Bill | Explanatory Memorandum

• Carbon Pollution Reduction Scheme (CPRS Fuel Credits) (Consequential Amendments) Bill 2010

  Track (What's this?)

  Date

  02 Feb 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to establish Carbon Pollution Reduction Scheme fuel credits, the bill amends the

  Fuel Tax Act 2006

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  consequent on the proposed

  Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Act 2010

  . 

  Bill | Explanatory Memorandum

• Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2010

  Track (What's this?)

  Date

  02 Feb 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to establish Carbon Pollution Reduction Scheme (CPRS) fuel credits, the bill establishes a CPRS fuel credits program to provide transitional assistance to eligible businesses and gaseous fuels suppliers to offset the impact of the scheme emissions unit charge. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment (Carbon Pollution Reduction Scheme) Bill 2010

  Track (What's this?)

  Date

  02 Feb 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to establish Carbon Pollution Reduction Scheme fuel credits, the bill amends the

  Excise Tariff Act 1921

  to reduce fuel tax to 35.688 cents per litre from 1 July 2011. 

  Bill | Explanatory Memorandum

• Fairer Private Health Insurance Incentives (Medicare Levy Surcharge) Bill 2009 [No. 2]

  Track (What's this?)

  Date

  19 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills to effect three private health insurance tiers, the bill amends the

  Medicare Levy Act 1986

  to increase the rate of Medicare levy surcharge for certain taxpayers who do not have complying health insurance and whose income for surcharge purposes is above the relevant Medicare levy surcharge threshold. 

  Bill | Explanatory Memorandum