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TOTAL RESULTS: 3785

• Taxation Laws Amendment Bill (No. 8) 2003

  Track (What's this?)

  Date

  11 Sep 2003 

  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 franking of non-share dividends;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  in relation to the consolidation regime by: clarifying the cost setting rules; ensuring that multiple entry consolidated groups are given the same treatment as consolidated groups; and enabling the transfer of unapplied excess franking deficit tax (FDT) offsets;

  Income Tax Assessment Act 1997

  in relation to: income tax deductions for certain conservation covenants; and endorsement of perpetual bodies as deductible gift recipients;

  Fringe Benefits Tax Assessment Act 1986

  in relation to the fringe benefits tax deemed depreciation rate for cars;

  Income Tax Assessment Act 1936

  to clarify eligibility rules for the farm management deposits scheme;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to insert rules in the simplified imputation system for offsetting FDT against company tax. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Financial Services Reform Amendment Bill 2003

  Track (What's this?)

  Date

  26 Jun 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Corporations Act 2001

  to clarify and amend aspects of the regulatory framework governing the licensing, conduct and disclosure of providers of financial services, and the licensing of financial markets and clearing and settlement facilities;

  Australian Securities and Investments Commission Act 2001

  ,

  Income Tax Assessment Act 1997

  and

  Retirement Savings Accounts Act 1997

  to make consequential amendments. Also contains transitional provisions. 

  Bill | Explanatory Memorandum

• Statistics Legislation Amendment Bill 2003

  Track (What's this?)

  Date

  26 Jun 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Australian Bureau of Statistics Act 1975

  ,

  Census and Statistics Act 1905

  and the Statistics Regulations to rectify technical deficiencies in relation to secrecy provisions, engagement of supplementary staff and validation of certain Australian Bureau of Statistics practices, which arose as unintended consequences of previous amendments to the

  Australian Bureau of Statistics Act 1975

  . 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 1) 2004

  Track (What's this?)

  Date

  26 Jun 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide tax exemptions for Australian residents receiving Second World War compensation payments from overseas funds;

  Income Tax Assessment Act 1997

  to: update and simplify the listing of specifically-listed deductible gift recipients; allow deductions for cash donations to deductible gift recipients to be spread over a period of up to 5 years; and provide an automatic capital gains tax roll-over for financial services providers during the financial services reform transitional period;

  Crimes (Taxation Offences) Act 1980

  to correct a technical deficiency with the deeming mechanism; and clarify the interpretation of offences under the Criminal Code;

  Income Tax (Transitional Provisions) Act 1997

  to allow certain entities with foreign losses to be excluded from a consolidated group for a transitional period;

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

  to ensure that certain supplies made as a result of the consolidation regime are not taxable supplies;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to include imputation rules for life insurance companies;

  Income Tax Assessment Act 1936

  to exclude from the overseas forces tax offset provisions periods of service for which an income tax exemption for foreign employment income is available; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to treat foreign hybrids as partnerships. Also makes technical amendments to 8 Acts to repeal redundant provisions and correct terminology, section references and cross-references and contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• HIH Royal Commission (Transfer of Records) Bill 2003

  Track (What's this?)

  Date

  18 Jun 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Provides for the transfer of custody of certain records of the HIH Royal Commission to the Australian Securities and Investments Commission. Also contains a regulation-making power. 

  Bill | Explanatory Memorandum

• Australian Prudential Regulation Authority Amendment Bill 2003

  Track (What's this?)

  Date

  05 Jun 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the

  Australian Prudential Regulation Authority Act 1998

  to: replace the current part-time board with a full-time executive group; refine the Australian Prudential Regulation Authority’s (APRA) statement of purpose and objectives; clarify the range of matters for which APRA has a role in advising the Minister and its independence from Ministerial direction; provide for a disclosure and conflict of interest framework for APRA members; and clarify provisions relating to APRA’s release of protected information and protected documents to other agencies; and 8 Acts to make consequential amendments. Also contains transitional provisions. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment Bill (No. 1) 2004

  Track (What's this?)

  Date

  29 May 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Customs Tariff Amendment Bill (No. 2) 2003, the bill amends the

  Excise Tariff Act 1921

  to remove the excise exemption for fuel ethanol and impose an excise duty rate equivalent to that applying to petroleum, with effect from 18 September 2002. 

  Bill | Explanatory Memorandum

• New Business Tax System (Taxation of Financial Arrangements) Bill (No. 1) 2003

  Track (What's this?)

  Date

  29 May 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to remove the taxing point at conversion or exchange of certain financial instruments;

  Income Tax Assessment Act 1997

  to make technical corrections to the capital gains tax provisions to ensure that they operate as intended for convertible interests and rights; and

  Financial Corporations (Transfer of Assets and Liabilities) Act 1993

  ,

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to clarify provisions relating to the tax treatment of foreign currency gains and losses. Also contains transitional provisions. 

  Bill | Explanatory Memorandum

• Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Bill 2003

  Track (What's this?)

  Date

  29 May 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation (Government Co-contribution for Low Income Earners) Bill 2003, the bill: makes consequential amendments to 9 Acts in relation to: eligibility for and taxation treatment of Government superannuation co-contributions; arrangements for certain Defence personnel and Commonwealth public servants; use of the Superannuation Holding Accounts Reserve; interest on late repayments of overpayments; and review of certain decisions; and the

  Income Tax Assessment Act 1936

  to repeal the existing personal superannuation contribution taxation rebate for low income earners. Also contains an application provision. 

  Bill | Explanatory Memorandum

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

  Track (What's this?)

  Date

  29 May 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Bill 2003, the bill establishes arrangements for government-funded superannuation co-contributions for eligible low income earners. Also contains a regulation-making power. 

  Bill | Explanatory Memorandum