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• Taxation Laws Amendment (Venture Capital) Bill 2002

  Track (What's this?)

  Date

  14 Nov 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Venture Capital Bill 2002, the bill amends the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Fringe Benefits Tax Assessment Act 1986

  to: amend the existing tax treatment of venture capital limited partnerships and Australian venture capital funds of funds and the capital gains tax treatment of “carried interests”; and provide a tax exemption to eligible non-resident partners of these limited partnerships on profits from the disposal of investments in eligible venture capital businesses. Also makes consequential amendments to the

  Income Tax Assessment Act 1997

  and

  Pooled Development Funds Act 1992

  . 

  Bill | Explanatory Memorandum

• Venture Capital Bill 2002

  Track (What's this?)

  Date

  14 Nov 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Taxation Laws Amendment (Venture Capital) Bill 2002, the bill establishes a registration and reporting process for venture capital limited partnerships, Australian venture capital funds of funds and eligible venture capital investors, administered by the Pooled Development Funds Registration Board. 

  Bill | Explanatory Memorandum

• Commonwealth Volunteers Protection Bill 2003

  Track (What's this?)

  Date

  23 Oct 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Protects people who perform voluntary work for the Commonwealth or a Commonwealth authority from civil liability for acts or omissions by such volunteers, done in good faith when performing that work. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 2) 2003

  Track (What's this?)

  Date

  23 Oct 2002 

  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 tax exemptions for: certain temporary residents; and the Commonwealth Games Federation;

  Income Tax Assessment Act 1997

  to exempt from income tax compensation received for loss of defence remuneration;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to exclude repayment of certain amounts from assessable income; and

  Income Tax Assessment Act 1936

  to increase the level of expenses above which the medical expenses tax offset applies. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Corporations Amendment (Repayment of Directors' Bonuses) Bill 2003

  Track (What's this?)

  Date

  16 Oct 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Corporations Act 2001

  to permit liquidators to reclaim unreasonable payments made to directors or close associates of directors by companies within 4 years of a liquidation. 

  Bill | Explanatory Memorandum

• Excise Laws Amendment Bill (No. 1) 2002

  Track (What's this?)

  Date

  26 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Excise Tariff Amendment Bill (No. 2) 2002, the bill amends the:

  Excise Act 1901

  to: enable excise to be charged on the higher of the labelled alcohol content or the actual alcohol content of alcoholic beverages; and allow the Commission of Taxation to determine rules for working out the percentage by volume of alcohol in beverages; and

  Distillation Act 1901

  and

  Spirits Act 1906

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment Bill (No. 2) 2002

  Track (What's this?)

  Date

  26 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Consequential on the Excise Laws Amendment Bill (No. 1) 2002, the bill amends the

  Excise Tariff Act 1921

  to remove a previous reference to how the volume of alcohol should be physically measured and substitute references to the new provisions in the

  Excise Act 1901

  relating to the calculation of the volume of alcohol and excise duty. 

  Bill | Explanatory Memorandum

• New Business Tax System (Consolidation and Other Measures) Bill (No. 1) 2002

  Track (What's this?)

  Date

  26 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the

  New Business Tax System (Consolidation) Act (No. 1) 2002

  and proposed

  New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

  , the bill amends the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to further implement the consolidation regime which commenced on 1 July 2002. Also contains application and transitional provisions and makes consequential amendments to the

  Financial Corporations (Transfer of Assets and Liabilities) Act 1993

  ,

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Wool Services Privatisation Act 2000

  . 

  Bill | Explanatory Memorandum

• Trade Practices Amendment Bill (No. 1) 2002

  Track (What's this?)

  Date

  26 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Trade Practices Act 1974

  to: clarify the prohibition of pyramid selling; amend provisions relating to defences to prosecutions; and re-insert a penalty which was inadvertently omitted. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Inspector-General of Taxation Bill 2003

  Track (What's this?)

  Date

  19 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Establishes an independent statutory office of Inspector-General of Taxation to conduct reviews and advise the Minister in relation to tax administration systems. Also makes consequential amendments to the

  Freedom of Information Act 1982

  and

  National Crime Authority Act 1984

  . 

  Bill | Explanatory Memorandum