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TOTAL RESULTS: 3785

• Register of Foreign Ownership of Agricultural Land Bill 2015

  Track (What's this?)

  Date

  20 Aug 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of three bills in relation to Australia’s foreign investment framework, the bill establishes a Register of Foreign Ownership of Agricultural Land to be administered by the Commissioner of Taxation. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015

  Track (What's this?)

  Date

  20 Aug 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to ensure that capital gains tax scrip for scrip roll-over rules apply appropriately;

  Income Tax Assessment Act 1936

  to remove the income tax exemption for employees of an Australian government agency who work overseas for not less than 91 days delivering Official Development Assistance; and

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  to increase the account balance threshold below which small lost member accounts must be transferred to the Commissioner of Taxation. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Bill 2015

  Track (What's this?)

  Date

  20 Aug 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Taxation Administration Act 1953

  to exempt Australian-owned private companies from the requirement that the Commissioner of Taxation publish certain tax information in relation to corporate tax entities that report total income above $100 million. 

  Bill | Explanatory Memorandum

• Asian Infrastructure Investment Bank Bill 2015

  Track (What's this?)

  Date

  13 Aug 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Facilitates Australia’s membership of the Asian Infrastructure Investment Bank (AIIB) by: providing authority and an appropriation for the payment of Australia’s capital contribution to the AIIB; enabling the minister to issue promissory notes to the AIIB; and enabling regulations to confer certain privileges and immunities. 

  Bill | Explanatory Memorandum

• Banking Laws Amendment (Unclaimed Money) Bill 2015

  Track (What's this?)

  Date

  13 Aug 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Banking Act 1959

  and

  Life Insurance Act 1995

  to: extend to seven years the period before funds held by authorised deposit-taking institutions (ADI) and life insurance providers are treated as unclaimed moneys; and provide only authorised access to information on unclaimed moneys;

  Banking Act 1959

  to: exempt ADI accounts created for children and those that are held in a foreign currency from the unclaimed money provisions; remove the requirement for the Australian Securities and Investment Commission to publish details of unclaimed moneys in the Unclaimed Moneys Gazette; and expand the circumstances in which account holders can keep their ADI accounts active; and

  Freedom of Information Act 1982

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill 2015

  Track (What's this?)

  Date

  24 Jun 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to: provide tax relief to taxpayers entering into certain arrangements in relation to mining, quarrying and prospecting rights and information; and amend the company loss recoupment rules;

  Income Tax Assessment Act 1997

  to extend the effective life of in-house software from four to five years; and

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to provide income tax look-through treatment for instalment warrants, instalment receipts, and other similar arrangements, and for certain limited recourse borrowing arrangements entered into by regulated superannuation funds. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Small Business Measures No. 3) Bill 2015

  Track (What's this?)

  Date

  24 Jun 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: provide a 5 per cent tax offset (capped at $1000 per income year) to individuals who run small businesses with an aggregate annual turnover of less than $2 million, or who have a share of a small business’ income included in their assessable income; and enable small businesses and individuals to immediately deduct certain costs incurred when starting up a business; and

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption that applies to employers that provide employees with work-related portable electronic devices. 

  Bill | Explanatory Memorandum

• Treasury Legislation Amendment (Small Business and Unfair Contract Terms) Bill 2015

  Track (What's this?)

  Date

  24 Jun 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Australian Securities and Investments Commission Act 2001

  and

  Competition and Consumer Act 2010

  to extend the unfair contract term protections to businesses with less than 20 employees agreeing to standard form contracts valued at less than a prescribed threshold. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment (Fuel Indexation) Bill 2015

  Track (What's this?)

  Date

  23 Jun 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to re-introduce the biannual indexation of fuel excise and excise-equivalent fuel duties, the bill amends the:

  Excise Tariff Act 1921

  to: increase the rate of excise duty applying to domestic fuels, including gaseous fuels, in line with Consumer Price Index movements; and make consequential amendments. 

  Bill | Explanatory Memorandum

• Fuel Indexation (Road Funding) Bill 2015

  Track (What's this?)

  Date

  23 Jun 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to re-introduce the biannual indexation of fuel excise and excise-equivalent fuel duties, the bill amends the:

  Fuel Tax Act 2006

  to provide that the road user charge rate determined by the minister is rounded in the same way as fuel duty rates are rounded;

  COAG Reform Fund Act 2008

  , proposed

  Fuel Indexation (Road Funding) Special Account Act 2015

  and

  Excise Act 1901

  to make consequential amendments. 

  Bill | Explanatory Memorandum