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TOTAL RESULTS: 3785

• Tax Laws Amendment (2008 Measures No. 5) Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to the margin scheme and the sale of real property;

  Income Tax Assessment Act 1997

  to modify the thin capitalisation regime in relation to the use of accounting standards for identifying and valuing an entity’s assets, liabilities and equity capital;

  Income Tax Assessment Act 1936

  to extend eligibility for exemption from interest withholding tax to certain bonds;

  Fringe Benefits Tax Assessment Act 1986

  in relation to income earning assets held jointly with a third party; and

  Income Tax Assessment Act 1936

  in relation to the eligible investment business rules for managed funds. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Education Refund) Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to establish the Education Tax Refund, a 50 per cent refundable tax offset for eligible education expenses (up to $750 for primary school studies and up to $1,500 for secondary studies). Also makes consequential amendments to the

  A New Tax System (Family Assistance) (Administration) Act 1999

  ,

  Social Security (Administration) Act 1999

  ,

  Student Assistance Act 1973

  and

  Taxation Administration Act 1953

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Bill (No. 2) 2008

  Track (What's this?)

  Date

  25 Sep 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 surcharge threshold to $75,000 for individuals (with annual indexation) and to $150,000 for families (to be twice the individual rate in future years). Also provides for transitional arrangements so that individuals who obtain private health cover before 1 January 2009 avoid the surcharge for the period 1 July to 31 December 2008. 

  Bill | Explanatory Memorandum

• Temporary Residents' Superannuation Legislation Amendment Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  ,

  Taxation Administration Act 1953

  and

  Income Tax Assessment Act 1997

  to: require that the superannuation of a temporary resident becomes unclaimed and payable to the Australian Taxation Office (ATO) once the individual has ceased to be a temporary visa holder, has departed Australia and has not claimed their superannuation within six months; and provide that departed temporary visa holders may recover their superannuation benefits, subject to withholding tax, from the ATO. 

  Bill | Explanatory Memorandum

• National Rental Affordability Scheme (Consequential Amendments) Bill 2008

  Track (What's this?)

  Date

  24 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the National Rental Affordability Scheme Bill 2008, the bill amends the

  Income Tax Assessment Act 1997

  in relation to entities participating in the scheme to: enable entities to claim a refundable tax offset; ensure that state and territory contributions to entities are non-assessable and non-exempt income for taxation purposes; and ensure that there are no capital gains tax consequences from the receipt of incentives under the scheme. 

  Bill | Explanatory Memorandum

• International Tax Agreements Amendment Bill (No. 2) 2008

  Track (What's this?)

  Date

  17 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to give legislative authority to agreements between Australia and the Republic of South Africa, in relation to the avoidance of double taxation and the prevention of fiscal evasion. 

  Bill | Explanatory Memorandum

• First Home Saver Account Providers Supervisory Levy Imposition Bill 2008

  Track (What's this?)

  Date

  04 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the First Home Saver Accounts (Further Provisions) Amendment Bill 2008 and further to the package of bills which established First Home Saver Accounts (FHSA), the bill imposes a levy on FHSA providers to provide funding for the Australian Prudential Regulation Authority to supervise financial institutions which offer FHSAs. 

  Bill | Explanatory Memorandum

• First Home Saver Accounts (Further Provisions) Amendment Bill 2008

  Track (What's this?)

  Date

  04 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the First Home Saver Account Providers Supervisory Levy Imposition Bill 2008 and further to the package of bills which established First Home Saver Accounts (FHSA), the bill amends 13 Acts in relation to: the treatment of unclaimed money; secrecy provisions and the disclosure of protected information between the Australian Taxation Office, the Australian Prudential Regulation Authority and the Australian Securities and Investments Commission; and makes minor and consequential amendments relating to the operation of the FHSA scheme and its interaction with existing legislation. 

  Bill | Explanatory Memorandum

• International Tax Agreements Amendment Bill (No. 1) 2008

  Track (What's this?)

  Date

  27 Aug 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to give legislative authority to agreements between Australia and Japan, in relation to the avoidance of double taxation and the prevention of fiscal evasion. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Political Contributions and Gifts) Bill 2010

  Track (What's this?)

  Date

  27 Aug 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to remove tax deductibility for contributions and gifts to political parties, independent members and independent candidates; and

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

  to make consequential amendments to ensure political parties, independent members and independent candidates continue to access goods and services tax concessions. 

  Bill | Explanatory Memorandum