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• Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill: amends the:

  Taxation Administration Act 1953

  ,

  Administrative Decisions (Judicial Review) Act 1977

  and

  Income Tax Assessment Act 1997

  in relation to: requirements for an annual minerals resource rent tax (MRRT) return and starting base return; an assessment regime for the MRRT; collection and recovery; instalment payments of MRRT on a quarterly basis; record keeping rules; the transfer of MRRT information from one entity to another; powers to access documents and premises; the service of documents; choices available to taxpayers in determining their tax liabilities; public rulings; and an annual reporting requirement; and

  Administrative Decisions (Judicial Review) Act 1977

  ,

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

  ,

  Crimes (Taxation Offences) Act 1980

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation (Interest on Overpayments and Early Payments) Act 1983

  and proposed

  Minerals Resource Rent Tax Act 2012

  to make consequential amendments. Also makes application and transitional arrangements. 

  Bill | Explanatory Memorandum

• Minerals Resource Rent Tax (Imposition—Customs) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill imposes minerals resource rent tax from 1 July 2012 at a rate of 30 per cent, reduced by a 25 per cent extraction allowance which recognises the expertise and capital that mining companies bring to mineral extraction, to the extent that it is a duty of customs. 

  Bill | Explanatory Memorandum

• Minerals Resource Rent Tax (Imposition—Excise) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill imposes minerals resource rent tax from 1 July 2012 at a rate of 30 per cent, reduced by a 25 per cent extraction allowance which recognises the expertise and capital that mining companies bring to mineral extraction, to the extent that it is a duty of excise. 

  Bill | Explanatory Memorandum

• Minerals Resource Rent Tax (Imposition—General) Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill imposes minerals resource rent tax from 1 July 2012 at a rate of 30 per cent, reduced by a 25 per cent extraction allowance which recognises the expertise and capital that mining companies bring to mineral extraction, to the extent that it is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum

• Minerals Resource Rent Tax Bill 2011

  Track (What's this?)

  Date

  02 Nov 2011 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills, the bill establishes the framework for calculating a miner’s minerals resources rent tax liability on mining profits made from extracting taxable resources (mainly coal and iron ore) for a mining project interest for a year. 

  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

• Ministers of State Amendment Bill 1999

  Track (What's this?)

  Date

  23 Jun 1999 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Special Minister of State portfolio 

  Bill | Explanatory Memorandum

• Ministers of State Amendment Bill 2002

  Track (What's this?)

  Date

  14 Feb 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Finance and Administration 

  Summary

  Amends the

  Ministers of State Act 1952

  to increase the limit on the sum appropriated from the Consolidated Revenue Fund for the payment of salaries of Ministers. 

  Bill | Explanatory Memorandum

• Ministers of State Amendment Bill 2006

  Track (What's this?)

  Date

  08 Dec 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Finance and Administration 

  Summary

  Amends the

  Ministers of State Act 1952

  to increase the limit on the annual sum appropriated from the Consolidated Revenue Fund for the payment of salaries of Ministers. 

  Bill | Explanatory Memorandum

• Ministers of State Amendment Bill 2010

  Track (What's this?)

  Date

  17 Mar 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Special Minister of State 

  Summary

  Amends the

  Ministers of State Act 1952

  to: increase the limit on the annual sum appropriated from the Consolidated Revenue Fund for the payment of salaries of ministers; and enable future increases to be made by regulation. 

  Bill | Explanatory Memorandum