Search all bills

TOTAL RESULTS: 4139

• 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

• Petroleum 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 petroleum resource rent tax at a rate of 40 per cent on the profits of certain petroleum projects, to the extent that it is a duty of customs. 

  Bill | Explanatory Memorandum

• Petroleum 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 petroleum resource rent tax at a rate of 40 per cent on the profits of certain petroleum projects, to the extent that it is a duty of excise. 

  Bill | Explanatory Memorandum

• Petroleum 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 petroleum resource rent tax at a rate of 40 per cent on the profits of certain petroleum projects, to the extent that it is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum

• Petroleum Resource Rent Tax Assessment Amendment 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:

  Petroleum Resource Rent Tax Assessment Act 1987

  to: extend the petroleum resource rent tax (PRRT) to apply to all onshore oil and gas projects, as well as the North West Shelf project; apply the PRRT to shale oil and coal seam gas not subject to the minerals resource rent tax; establish the timing for deriving assessable receipts for petroleum projects; provide that certain receipts or service provision are assessable receipts; provide that expenditure in relation to environmental expenditure, resource rent tax expenditure and native title payments are deductible; enable certain interest holders to choose and apply a starting base valuation in relation to their interest; and reflect the Clean Energy Future package;

  Petroleum Resource Rent Tax Assessment Act 1987

  and

  Income Tax Assessment Act 1997

  to provide that certain groups of entities may form consolidated groups for PRRT purposes; and

  Crimes (Taxation Offences) Act 1980

  ,

  Excise Tariff Act 1921

  ,

  Income Tax Assessment Act 1987

  and

  Petroleum Resource Rent Tax Assessment Act 1987

  to make consequential amendments. Also repeals the

  Petroleum Resource Rent Tax Act 1987

  . 

  Bill | Explanatory Memorandum

• Superannuation Guarantee (Administration) Amendment 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

  Superannuation Guarantee (Administration) Act 1992

  to: increase the superannuation guarantee age of an employee at which the superannuation guarantee no longer needs to be provided from 70 to 75 years of age; and incrementally increase the superannuation guarantee charge percentage from 9 per cent to reach 12 per cent in the 2019-20 financial year. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) 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:

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to abolish the entrepreneurs’ tax offset;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to: increase the small business instant asset write-off threshold to $6500; and consolidate the long life small business pool and the general small business pool into a single pool to be written off at one rate;

  Income Tax Assessment Act 1997

  to enable small business entities to claim an accelerated initial deduction for motor vehicles acquired in the 2012-13 and subsequent financial years; and

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

  to enable eligible low income earners to receive the low income superannuation contribution. 

  Bill | Explanatory Memorandum