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TOTAL RESULTS: 277

• Trade Practices Legislation Amendment Bill (No. 1) 2007

  Track (What's this?)

  Date

  20 Jun 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Trade Practices Act 1974

  to: create a second Deputy Chairperson position at the Australian Competition and Consumer Commission; clarify the operation of the misuse of market power and unconscionable conduct provisions; and makes consequential amendments to the

  Australian Securities and Investments Commission Act 2001

  , in relation to the application of the unconscionable conduct rules to the supply and acquisition of financial products and services. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Simplified GST Accounting) Bill 2007

  Track (What's this?)

  Date

  13 Jun 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  to extend simplified goods and services tax accounting methods to small businesses and other entities with an annual turnover of less than $2 million. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Budget Measures) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws to: increase the dependent spouse tax offset to $2,100 from 1 July 2007; increase the Medicare levy low-income and the Medicare levy surcharge low-income thresholds in line with movements in the consumer price index; and increase the Medicare levy low-income thresholds for pensioners below pension age so that there is no Medicare levy liability if there is no income tax liability. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 3) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: distributions to entities connected with a private company; transitional excess non-concessional contributions; capital gains on testamentary trusts; superannuation of deceased military and police; thin capitalisation; repeal of dividend tainting rules; interest withholding tax; forestry managed investment schemes; non-resident trustee beneficiaries; and distributions to foreign residents from managed investment trusts. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Personal Income Tax Reduction) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Rates Act 1986

  to increase the threshold for the 30 per cent marginal tax rate (from 1 July 2007) and increase the thresholds for the top two marginal tax rates (from 1 July 2008);

  Income Tax Assessment Act 1936

  to increase the maximum amount of low income tax offset and raise the threshold at which the offset begins to phase out; and

  Medicare Levy Act 1986

  to increase the income threshold that applies to taxpayers who are eligible for a senior Australians tax offset. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Small Business) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws to: standardise the primary eligibility criterion for small business tax concessions; increase the capital gains tax maximum net assets threshold to $6 million, and the simplified tax system (STS) turnover and goods and services tax cash accounting turnover threshold to $2 million; extend the small business roll-over relief available under the uniform capital allowance system to small business entities that have adopted the simplified depreciation rules; remove the $3 million depreciating assets test from the STS eligibility requirements; and give STS taxpayers access to the fringe benefits tax car parking exemption and to pay-as-you-go instalments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 2) Bill 2007

  Track (What's this?)

  Date

  29 Mar 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: effective life of assets; donation of listed shares to deductible gift recipients; deductions for fund-raising events; boating activities; research and development; deductible gift recipients; venture capital; and makes technical corrections. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 1) Bill 2007

  Track (What's this?)

  Date

  15 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the secrecy and disclosure provisions in the

  Taxation Administration Act 1953

  to allow the Commissioner of Taxation to disclose certain taxpayer information to Project Wickenby taskforce officers and officers of other taskforces;

  Superannuation Guarantee (Administration) Act 1992

  to enable the Commissioner of Taxation or an officer of the Australian Taxation Office to provide information to an employee in response to a complaint concerning an employer’s superannuation guarantee obligations; and

  Income Tax Assessment Act 1936

  and four other tax Acts to extend the employee share scheme concessions and related capital gains tax treatment to certain stapled securities. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 7) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: small business relief for capital gains tax events; deductible gift recipients; effective life of tractors and harvesters; farm management deposits; and capital protected borrowings. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Simplified Superannuation) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to reform the superannuation system, the bill amends the taxation and superannuation laws to: implement a simplified and streamlined superannuation system; and rewrite and consolidate superannuation taxation law into the

  Income Tax Assessment Act 1997

  . Also enables Australians aged 60 or over to access their superannuation benefits tax free if they are paid from a taxed superannuation fund. 

  Bill | Explanatory Memorandum