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TOTAL RESULTS: 4139

• Tax Laws Amendment (Budget Measures) Bill 2008

  Track (What's this?)

  Date

  27 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Fringe Benefits Tax Assessment Act 1986

  to remove the fringe benefits tax (FBT) exemption for food and drink provided as part of a salary sacrifice arrangement;

  Fringe Benefits Tax Assessment Act 1986

  ,

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to restrict FBT exemptions for certain work-related items;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to the tax treatment of employee share scheme arrangements; and

  Income Tax Assessment Act 1997

  to increase to four years the period over which depreciable in-house software can be written off for tax purposes. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2008

  Track (What's this?)

  Date

  27 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999

  and

  Medicare Levy Act 1986

  to increase the Medicare levy and Medicare levy surcharge low income threshold amounts for individuals, families and pensioners below age pension age and increase the phase-in limits as a result of the increased threshold amounts, from the 2007-08 financial year. 

  Bill | Explanatory Memorandum

• A New Tax System (Luxury Car Tax Imposition—Customs) Amendment Bill 2008

  Track (What's this?)

  Date

  26 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to increase the luxury car tax rate from 1 July 2008, the bill amends the

  A New Tax System (Luxury Car Tax Imposition—Customs) Act 1999

  to impose a 33 per cent tax rate on taxable supplies and imported luxury cars, calculated on the value that exceeds the luxury car tax threshold, to the extent that it is a duty of customs. 

  Bill | Explanatory Memorandum

• A New Tax System (Luxury Car Tax Imposition—Excise) Amendment Bill 2008

  Track (What's this?)

  Date

  26 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to increase the luxury car tax rate from 1 July 2008, the bill amends the

  A New Tax System (Luxury Car Tax Imposition—Excise) Act 1999

  to impose a 33 per cent tax rate on taxable supplies and imported luxury cars, calculated on the value that exceeds the luxury car tax threshold, to the extent that it is a duty of excise. 

  Bill | Explanatory Memorandum

• A New Tax System (Luxury Car Tax Imposition—General) Amendment Bill 2008

  Track (What's this?)

  Date

  26 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to increase the luxury car tax rate from 1 July 2008, the bill amends the

  A New Tax System (Luxury Car Tax Imposition—General) Act 1999

  to impose a 33 per cent tax rate on taxable supplies and imported luxury cars, calculated on the value that exceeds the luxury car tax threshold, to the extent that it is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Luxury Car Tax) Bill 2008

  Track (What's this?)

  Date

  26 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to increase the luxury car tax rate from 1 July 2008, the bill amends the

  A New Tax System (Luxury Car Tax) Act 1999

  to increase the tax rate from 25 per cent to 33 per cent. 

  Bill | Explanatory Memorandum

• Excise Legislation Amendment (Condensate) Bill 2008

  Track (What's this?)

  Date

  15 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Excise Tariff Amendment (Condensate) Bill 2008, the bill amends the:

  Petroleum Excise (Prices) Act 1987

  to ensure the method for determining the price of condensate (to calculate the excise payable) is the same as that used to determine the price of stabilised crude petroleum oil; and

  Excise Act 1901

  and

  Petroleum Revenue Act 1985

  to ensure condensate is treated consistently to stabilised crude petroleum oil for the purposes of the excise. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment (Condensate) Bill 2008

  Track (What's this?)

  Date

  15 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Excise Legislation Amendment (Condensate) Bill 2008, the bill amends the

  Excise Tariff Act 1921

  to remove the current crude oil exemption and introduce a new regime applicable to condensate produced from petroleum fields located in the North West Shelf project area and onshore Australia. 

  Bill | Explanatory Memorandum

• Health Care (Appropriation) Amendment Bill 2008

  Track (What's this?)

  Date

  15 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Health and Ageing 

  Summary

  Amends the

  Health Care (Appropriation) Act 1998

  to: extend the appropriation period from five to six years; and increase the amount appropriated from the Consolidated Revenue Fund by $10.25 billion. 

  Bill | Explanatory Memorandum

• Private Health Insurance Legislation Amendment Bill 2008

  Track (What's this?)

  Date

  15 May 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Health and Ageing 

  Summary

  Amends the:

  Australian Securities and Investments Commission Act 2001

  ,

  Corporations Act 2001

  ,

  Insurance Act 1973

  and

  Insurance Contracts Act 1984

  to remove the 1 July 2008 requirement for health-related business conducted through health benefits funds to be subject to dual regulation by the Private Health Insurance Administration Council and the Australian Prudential Regulation Authority; and

  Private Health Insurance Act 2007

  to: enable restricted access insurers to specify their eligibility requirements in constitutions or operational rules; require all private health insurers to be companies under the Corporations Act by January 2010; clarify that discounted corporate products offered by private health insurers are not a breach of community rating; and provide that a pilot project conducted as specified in the Private Health Insurance (Complying Product) Rules does not breach community rating. 

  Bill | Explanatory Memorandum