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TOTAL RESULTS: 276

• Tax Laws Amendment (Retirement Villages) Bill 2004

  Track (What's this?)

  Date

  18 Nov 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  to: ensure that residents of serviced apartments in retirement villages receive GST-free supplies of accommodation and care services; and ensure that charities that operate retirement villages are able to supply GST-free accommodation, accommodation related services and meals to residents. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Small Business Measures) Bill 2004

  Track (What's this?)

  Date

  18 Nov 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  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

• Tax Laws Amendment (Superannuation Reporting) Bill 2004

  Track (What's this?)

  Date

  18 Nov 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  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. 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

• Tax Laws Amendment (Wine Producer Rebate and Other Measures) Bill 2004

  Track (What's this?)

  Date

  24 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  A New Tax System (Wine Equalisation Tax) Act 1999

  to: introduce a new wine produce rebate which will replace the existing cellar door rebate scheme; ensure that wine packaging is included in the tax base for assessing wine tax liability; ensure that payment of wine tax is not avoided by the export and re-entry of wine; amend the definition of rebatable wine to include cider, perry and sake; and correct a technical error; and

  Income Tax Assessment Act 1997

  to repeal accelerated depreciation for grapevine plantings. Also contains application and transitional 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

• Trade Practices Amendment (Australian Energy Market) Bill 2004

  Track (What's this?)

  Date

  17 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Australian Energy Market Bill 2004 and in accordance with the intergovernmental Australian Energy Market Agreement, the bill amends the

  Trade Practices Act 1974

  to: establish the Australian Energy Regulator which will perform national energy market regulation and enforcement functions; and facilitate code change processes. Also makes a consequential amendment to the

  Administrative Decisions (Judicial Review) Act 1977

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 3) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Venture Capital Act 2002

  in relation to the venture capital regime;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption transitional arrangements for certain contributions to worker entitlement funds; and

  Income Tax Assessment Act 1936

  to make technical corrections in relation to foreign tax credits. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  A New Tax (Medicare Levy Surcharge—Fringe Benefits) Act 1999

  and

  Medicare Levy Act 1986

  to increase the Medicare levy low income thresholds and the Medicare levy surcharge low income thresholds for the 2003-2004 financial year and later financial years. Also contains an application provision. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Personal Income Tax Reduction) Bill 2004

  Track (What's this?)

  Date

  13 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Rates Act 1986

  to increase personal income tax thresholds for the 42 per cent and 47 per cent tax brackets in two stages, to apply to the 2004-05 and later income years. 

  Bill | Explanatory Memorandum