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• Tax Laws Amendment (2006 Measures No. 2) Bill 2006

  Track (What's this?)

  Date

  29 Mar 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: exempt from income tax ex-gratia lump sum payments made to certain F-111 aircraft maintenance personnel; update the list of deductible gift recipients; extend the scope of what is considered to be a compulsory acquisition for capital gains tax and uniform capital allowance purposes; and rewrite the tax offsets priority rules;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to: capital gains tax treatment of options; and franking deficit tax offset;

  Superannuation Guarantee (Administration) Act 1992

  in relation to choice of superannuation fund for employees of constitutional corporations; and 27 Acts to make technical corrections and minor amendments, including removing duplicated definitions, correcting asterisked defined terms, correcting numbering and referencing, updating outdated guide material and correcting typographical and drafting errors. 

  Bill | Explanatory Memorandum

• General Insurance Supervisory Levy Imposition Amendment Bill 2006

  Track (What's this?)

  Date

  02 Mar 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  General Insurance Supervisory Levy Imposition Act 1998

  to enable the imposition of a special levy component on a class of general insurance company regulated by the Australian Prudential Regulation Authority to enable costs of particular activities to be recovered. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 1) Bill 2006

  Track (What's this?)

  Date

  16 Feb 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Fringe Benefits Tax Assessment Act 1986

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide foreign source income tax exemptions for temporary residents;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to: allow deductions for certain business capital expenses and certain lease and licence-related payments; and amend the cost base for capital gains tax assets and cost rules for uniform capital allowances assets;

  Taxation Administration Act 1953

  and

  Income Tax Assessment Act 1997

  to: introduce a civil penalty regime to deter the promotion of tax avoidance and tax evasion schemes and the implementation of schemes in a materially different way to the relevant taxation product ruling; and provide for injunctions to stop promotion of schemes and enforcement of voluntary undertakings; and

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

  in relation to: goods and services tax (GST) and vouchers, including clarification that prepaid phone card products are “eligible vouchers” for the purposes of the Act; and GST attribution rules. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2005 Measures No. 6) Bill 2006

  Track (What's this?)

  Date

  07 Dec 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to: clarify the operation of the consolidation regime; clarify that certain not-for-profit organisations are not subject to tax on mutual receipts; ensure continued child care tax offset eligibility for parents who work less than 15 hours a week; update the list of deductible gift recipients (DGR); and extend the period for which deductions are allowed for gifts to a certain fund that has time-limited DGR status; and the

  Income Tax Assessment Act 1936

  to exclude cosmetic procedures from the medical expenses offset. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 2) 2005

  Track (What's this?)

  Date

  10 Nov 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  to reduce the periods during which the Commissioner of Taxation may amend income tax assessments in a range of circumstances; and

  Income Tax Assessment Act 1936

  and

  Taxation Administration Act 1953

  to implement a new framework for Australian Taxation Office advice. Also makes consequential amendments to 7 other Acts. 

  Bill | Explanatory Memorandum

• Census Information Legislation Amendment Bill 2006

  Track (What's this?)

  Date

  03 Nov 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Archives Act 1983

  and

  Census and Statistics Act 1905

  to ensure that name-identified census information collected in all future censuses, from households which provide explicit consent, will be stored and preserved by the National Archives of Australia for release after a closed access period of 99 years; and

  Census and Statistics Act 1905

  to: make technical amendments as a consequence of the commencement of the

  Legislative Instruments Act 2003

  ; and harmonise criminal offence provisions with those contained in the

  Criminal Code Act 1995

  . 

  Bill | Explanatory Memorandum

• European Bank for Reconstruction and Development Amendment Bill 2005

  Track (What's this?)

  Date

  03 Nov 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends Article 1 of the Agreement Establishing the European Bank for Reconstruction and Development, contained in the

  European Bank for Reconstruction and Development Act 1990

  , to specifically provide that Mongolia be a country of operations of the Bank, thereby making it eligible to receive financing from the Bank. Also creates a regulation-making power so that any future amendments to the Agreement can be made by regulation. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Superannuation Contributions Splitting) Bill 2005

  Track (What's this?)

  Date

  12 Oct 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  to provide for the taxation treatment of split superannuation contributions between a fund-contributing member and their spouse. Details of the operation of superannuation contributions splitting will be specified in regulations under the

  Superannuation Industry (Supervision) Act 1993

  ,

  Retirement Savings Accounts Act 1997

  and the

  Income Tax Assessment Act 1936[eitals. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Bill 2005

  Track (What's this?)

  Date

  14 Sep 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: company loss recoupment rules; and inclusion of film copyright in the general effective life depreciation of the uniform capital allowances provisions;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to replace the existing provisions relating to the distribution by Australian entities of foreign sourced income to foreign residents;

  Income Tax Assessment Act 1997

  to deny deductions for expenditure incurred in relation to illegal activities;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Laws Amendment Act (No. 3) 2003

  to provide tax relief, in certain circumstances, for employees who participate in employee share schemes;

  Income Tax Assessment Act 1997

  and

  Superannuation Guarantee (Administration) Act 1992

  to offset a late payment of contributions against an employer’s superannuation guarantee charge;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Superannuation Guarantee (Administration) Act 1992

  to clarify that superannuation guarantee is payable on back payments of wages. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2005 Measures No. 5) Bill 2005

  Track (What's this?)

  Date

  18 Aug 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  to: modify the foreign employment income exemption; and extend the operation of the 12-month rule for forestry managed investments to 30 June 2008;

  Income Tax Assessment Act 1997

  : to allow qualifying high budget television series to apply for the refundable film tax offset; and in relation to debt/equity rules;

  Income Tax Assessment Act 1997

  and 3 other Acts to clarify the operation of the consolidation regime;

  Income Tax (Transitional Provisions) Act 1997

  to make transitional arrangements in relation to the thin capitalisation regime; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  New Business Tax System (Debt and Equity) Act 2001

  to make technical amendments in relation to debt/equity rules. 

  Bill | Explanatory Memorandum