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• Tax and Superannuation Laws Amendment (2014 Measures No. 6) Bill 2014

  Track (What's this?)

  Date

  30 Oct 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the

  Income Tax Assessment Act 1997

  to extend the existing business restructure roll overs available where a member of a company or unitholder in a unit trust can defer the income tax consequences of transactions that occur in the course of a business restructure; the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to ensure that foreign pension funds can access the managed investment trust withholding tax regime and the associated lower rate of withholding tax on income from eligible Australian investments; the

  Income Tax Assessment Act 1936

  to provide an exemption from tax on income derived by certain entities engaged by the Government of the United States of America in connection with Force Posture Initiatives in Australia; the

  Fuel Tax Act 2006

  and Energy Grants (Cleaner Fuels) Scheme Regulations 2004 to: ensure that changes to the amount of excise and excise-equivalent customs duty payable as a result of tariff proposals are taken into account in calculating fuel tax credits and the cleaner fuels grant for biodiesel and renewable diesel; and five Acts to make consequential and technical amendments. 

  Bill | Explanatory Memorandum

• Corporations Legislation Amendment (Deregulatory and Other Measures) Bill 2014

  Track (What's this?)

  Date

  22 Oct 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Corporations Act 2001

  to: provide that a general meeting of a company must only be arranged if members with at least five per cent of voting shares make the request; reduce the remuneration reporting requirements; clarify the circumstances in which a financial year may be determined to be less than 12 months; and exempt certain companies limited by guarantee from the need to appoint or retain an auditor; and

  Australian Securities and Investments Commission Act 2001

  to: enable members of the Takeovers Panel to perform duties while in Australia and overseas; and provide that the Remuneration Tribunal is responsible for setting the terms and conditions of Chairs and members of the Financial Reporting Council, the Australian Accounting Standards Board and the Auditing and Assurance Standards Board. 

  Bill | Explanatory Memorandum

• Treasury Legislation Amendment (Repeal Day) Bill 2014

  Track (What's this?)

  Date

  22 Oct 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the

  Superannuation Industry (Supervision) Act 1993

  to remove the payslip reporting requirements; 16 Acts to consolidate and repeal tax provisions; the

  Financial Sector (Shareholdings) Act 1998

  to remove the deemed shareholding applied to an associate where the associate has no direct control interest in the company; and 12 Acts to define ‘Australia’ for income tax purposes. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2014 Measures No. 5) Bill 2014

  Track (What's this?)

  Date

  04 Sep 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to abolish the mature age worker tax offset;

  Income Tax Assessment Act 1997

  and

  Shipping Reform (Tax Incentives) Act 2012

  to abolish the seafarer tax offset; and

  Income Tax Assessment Act 1997

  to: reduce the tax offset rates available under the research and development tax incentive by 1.5 per cent; and update the list of deductible gift recipients. 

  Bill | Explanatory Memorandum

• Minerals Resource Rent Tax Repeal and Other Measures Bill 2014

  Track (What's this?)

  Date

  01 Sep 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: repeals the

  Minerals Resource Rent Tax Act 2012

  ,

  Minerals Resource Rent Tax (Imposition—Customs) Act 2012

  ,

  Minerals Resource Rent Tax (Imposition—Excise) Act 2012

  and

  Minerals Resource Rent Tax (Imposition—General) Act 2012

  ; amends the:

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to provide that companies can carry tax losses forward to use as a deduction for a future year;

  Income Tax Assessment Act 1997

  to: amend the instant asset write-off threshold provisions for small business entities; provide that motor vehicle purchases made by small business entities will be treated as normal business assets for depreciation purposes; and provide that geothermal energy exploration and prospecting expenditure are no longer immediately deductible;

  Superannuation Guarantee (Administration) Act 1992

  to enable the Treasurer by non-disallowable legislative instrument to vary the superannuation guarantee charge percentage for a particular year commencing on 1 July;

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to abolish the low income superannuation contribution;

  Social Security Act 1991

  and

  Social Security (Administration) Act 1999

  to abolish the income support bonus payment; and

  A New Tax System (Family Assistance) Act 1999

  ,

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

  ,

  Income Tax Assessment Act 1997

  and

  Social Security (Administration) Act 1999

  to abolish the schoolkids bonus payment; and makes consequential amendments to 13 Acts. 

  Bill | Explanatory Memorandum

• Competition and Consumer Amendment (Industry Code Penalties) Bill 2014

  Track (What's this?)

  Date

  17 Jul 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Competition and Consumer Act 2010

  in relation to contraventions of civil penalty provisions of industry codes (the franchising code) by: enabling regulations to be made prescribing pecuniary penalties; and requiring the Australian Competition and Consumer Commission to issue infringement notices. 

  Bill | Explanatory Memorandum

• International Tax Agreements Amendment Bill 2014

  Track (What's this?)

  Date

  17 Jul 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to: give legislative effect to the

  Convention between Australia and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income

  and its

  Protocol

  ; and make technical amendments. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2014 Measures No. 4) Bill 2014

  Track (What's this?)

  Date

  17 Jul 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: amend the statutory debt limits for the thin capitalisation rules; increase the

  de minimis

  threshold for thin capitalisation limits; provide for a new gearing debt test for inbound investors; prevent the double counting of certain non-taxable Australian real property assets that can distort the application of the Principal Asset Test; and clarify the meaning of ‘permanent establishment’;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to make non-portfolio returns on equity to Australian resident companies exempt of Australian income tax;

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to require taxpayers to be issued with an annual tax receipt for the income tax assessed to them; and 15 Acts to make style changes, repeal redundant provisions, correct anomalous outcomes and make technical corrections. 

  Bill | Explanatory Memorandum

• Labor 2013-14 Budget Savings (Measures No. 1) Bill 2014

  Track (What's this?)

  Date

  16 Jul 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Clean Energy (Income Tax Rates Amendments) Act 2011

  to maintain the tax-free threshold and second personal marginal tax rate; and

  Clean Energy (Tax Laws Amendments) Act 2011

  to maintain the maximum value, withdrawal rate and threshold rate for the low-income tax offset. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment (Carbon Tax Repeal) Bill 2014

  Track (What's this?)

  Date

  14 Jul 2014 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 8 bills to remove the carbon pricing mechanism, the bill amends the

  Excise Tariff Act 1921

  to remove the carbon component rate from the rates of excise and excise equivalent customs duty imposed on aviation fuels. 

  Bill | Explanatory Memorandum