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• Tax Laws Amendment (2005 Measures No. 4) Bill 2005

  Track (What's this?)

  Date

  23 Jun 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: introduce a 30 per cent tax offset for out-of-pocket child care expenses, to be known as the child care tax rebate, to a maximum of $4000; and update the list of deductible gift recipients;

  Income Tax Assessment Act 1936

  to expand the purposes for which business tax income information may be disclosed to the Australian Statistician; and

  A New Tax System (Wine Equalisation Tax) Act 1999

  to extend the wine equalisation tax rebate to New Zealand wine producers that export wine to Australia. Also makes consequential amendments to the

  A New Tax System (Family Assistance) (Administration) Act 1999

  and

  Taxation Administration Act 1953

  . 

  Bill | Explanatory Memorandum

• Corporations Amendment Bill (No. 1) 2005

  Track (What's this?)

  Date

  02 Jun 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Responds to the South Australian Supreme Court decision in

  Hanel v O’Neill

  by amending the

  Corporations Act 2001

  to clarify the scope of the potential personal liability of the directors of corporate trustees. Also makes a retrospective amendment to clarify the operation of auditor independence provisions. 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (National Access Regime) Bill 2006

  Track (What's this?)

  Date

  02 Jun 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Trade Practices Act 1974

  in relation to regulation of access to strategic infrastructure services. 

  Bill | Explanatory Memorandum

• Superannuation Laws Amendment (Abolition of Surcharge) Bill 2005

  Track (What's this?)

  Date

  26 May 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Superannuation Contributions Tax (Assessment and Collection) Act 1997

  ,

  Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

  and

  Termination Payments Tax (Assessment and Collection) Act 1997

  to abolish the surcharge payable on individuals’ surchargeable superannuation contributions and relevant termination payments, with effect from 1 July 2005. Also makes consequential amendments to 7 other Acts. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 2005

  Track (What's this?)

  Date

  26 May 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Small Superannuation Accounts Act 1995

  ,

  Superannuation Guarantee (Administration) Act 1992

  and

  Superannuation Industry (Supervision) Act 1993

  to: allow the Superannuation Holding Accounts Special Account to be an eligible choice fund until 30 June 2006; close the Account to new employer deposits from 1 July 2006; and clarify certain employer obligations in relation to employees’ choice of fund; and

  Retirement Savings Accounts Act 1997

  to allow regulations to prescribe exemptions for retirement savings account providers from the “no employer kick back” provision. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2005

  Track (What's this?)

  Date

  26 May 2005 

  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 2004-05 financial year and later financial years. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2005 Measures No. 3) Bill 2005

  Track (What's this?)

  Date

  12 May 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to increase flexibility for charitable funds, ancillary funds and prescribed private funds;

  Income Tax Assessment Act 1936

  to: reinstate the taxation of Australian companies with foreign branch income and gains from the operation of ships or aircraft in international traffic to that applying prior to the implementation of the

  New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004

  ; and introduce a standard definition of a dependent child;

  Taxation Administration Act 1953

  to allow disclosure of relevant taxpayer information to the Corruption and Crime Commission of Western Australia; and

  Fringe Benefits Tax Assessment Act 1986

  to make a technical correction in relation to rebatable employer status of government institutions that are charitable institutions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Personal Income Tax Reduction) Bill 2005

  Track (What's this?)

  Date

  12 May 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Rates Act 1986

  to: reduce the lowest marginal tax rate from 17 per cent to 15 per cent; and provide for increases in personal income tax thresholds for the 42 per cent and 47 per cent tax brackets; and

  Medicare Levy Act 1986

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

  Bill | Explanatory Memorandum

• New International Tax Arrangements (Foreign-owned Branches and Other Measures) Bill 2005

  Track (What's this?)

  Date

  17 Mar 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to: the tax treatment of dividends received by foreign-owned branches; and changes to the controlled foreign companies rules;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to tax treatment of Australian branches of foreign financial entities;

  Fringe Benefits Tax Assessment Act 1986

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to cross-border employee shares and rights; and

  New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004

  to make a technical correction to an application rule. 

  Bill | Explanatory Memorandum

• Shortfall Interest Charge (Imposition) Bill 2005

  Track (What's this?)

  Date

  17 Mar 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 1) 2005, the bill imposes the new shortfall interest charge as a tax to the extent to which the charge cannot be validly imposed other than as a tax. 

  Bill | Explanatory Memorandum