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TOTAL RESULTS: 1916

• 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

• Taxation Laws Amendment (Superannuation Contributions Splitting) Bill 2003

  Track (What's this?)

  Date

  11 Sep 2003 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  and

  Superannuation Contributions Tax (Assessment and Collection) Act 1997

  to provide for the taxation treatment of split superannuation contributions between a fund-contributing member and their spouse. Details of the operation of superannuation contributions splitting will be specified in regulations under the

  Superannuation Industry (Supervision) Act 1993

  and the

  Income Tax Assessment Act 1936

  . 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Personal Injuries and Death) Bill 2003

  Track (What's this?)

  Date

  27 Mar 2003 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Trade Practices Act 1974

  to prevent individuals, and the Australian Competition and Consumer Commission in a representative capacity, from bringing actions for damages for personal injuries or death resulting from contraventions of Division 1 of Part V of the Act, which prohibits unfair practices in trade and commerce, including misleading and deceptive conduct. 

  Bill | Explanatory Memorandum

• Superannuation (Government Co-contribution for Low Income Earners) Bill 2002

  Track (What's this?)

  Date

  27 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation Legislation Amendment Bill 2002, the bill establishes arrangements for government-funded superannuation co-contributions for eligible low income earners. Also contains a regulation-making power. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment Bill 2002

  Track (What's this?)

  Date

  27 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation (Government Co-contribution for Low Income Earners) Bill 2002, the bill: makes consequential amendments to 9 Acts in relation to: eligibility for and taxation treatment of Government superannuation co-contributions; arrangements for certain Defence personnel and Commonwealth public servants; use of the Superannuation Holding Accounts Reserve; interest on late repayments of overpayments; and review of certain decisions; and amends 3 Acts to reduce the maximum superannuation and termination payments surcharge rates from 15 to 10.5 per cent over the next 3 years; 5 Acts to reduce the superannuation surcharge cap; and the

  Income Tax Assessment Act 1936

  to repeal the existing personal superannuation contribution taxation rebate for low income earners. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Australian Veterans’ Recognition (Putting Veterans and their Families First) Bill 2019

  Track (What's this?)

  Date

  14 Feb 2019 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Veterans' Affairs 

  Summary

  The bill: provides a general recognition of veterans and their families; sets out the Australian Defence Force Covenant; provides statements that veterans' affairs portfolio legislation will be interpreted with a beneficial intention and that the Commonwealth is committed to working cooperatively with veterans, their families and ex service organisations to address issues facing veterans; and provides that the Commonwealth may issue pins, cards and other artefacts to veterans and their family members. 

  Bill | Explanatory Memorandum

• Military Rehabilitation and Compensation Amendment (Single Treatment Pathway) Bill 2019

  Track (What's this?)

  Date

  14 Feb 2019 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Veterans' Affairs 

  Summary

  Amends the:

  Military Rehabilitation and Compensation Act 2004

  to replace the existing two treatment pathways with a single treatment pathway that enables medical treatment to be accessed and provided through a Department of Veterans' Affairs Health Card; and

  Income Tax Assessment Act 1997

  and

  Veterans' Entitlements Act 1986

  to make consequential amendments. 

  Bill | Explanatory Memorandum