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TOTAL RESULTS: 3785

• Tax Laws Amendment (Simplified GST Accounting) Bill 2007

  Track (What's this?)

  Date

  13 Jun 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  to extend simplified goods and services tax accounting methods to small businesses and other entities with an annual turnover of less than $2 million. 

  Bill | Explanatory Memorandum

• Corporations Amendment (Insolvency) Bill 2007

  Track (What's this?)

  Date

  31 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Australian Securities and Investments Commission Act 2001

  ,

  Corporations Act 2001

  and

  Superannuation Guarantee (Administration) Act 1992

  in relation to: protections for employee entitlements; improved information to creditors; a statutory pooling process to facilitate winding up related companies; enhanced powers to investigate registered liquidators; removal of the penalty privilege in suspension and disqualification proceedings; regulation of insolvency practitioners; and voluntary administration procedures. 

  Bill | Explanatory Memorandum

• Corporations (Fees) Amendment Bill 2007

  Track (What's this?)

  Date

  24 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Corporations Legislation Amendment (Simpler Regulatory System) Bill 2007 and Corporations (Review Fees) Amendment Bill 2007, the bill amends the

  Corporations (Fees) Act 2001

  to allow the Australian Securities and Investments Commission (ASIC) to impose a fee in respect of certain additional market supervision functions conferred on ASIC. 

  Bill | Explanatory Memorandum

• Corporations (Review Fees) Amendment Bill 2007

  Track (What's this?)

  Date

  24 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Corporations Legislation Amendment (Simpler Regulatory System) Bill 2007 and Corporations (Fees) Amendment Bill 2007, the bill amends the

  Corporations (Review Fees) Act 2003

  to provide companies with the option to pay annual review fees in advance. 

  Bill | Explanatory Memorandum

• Corporations Legislation Amendment (Simpler Regulatory System) Bill 2007

  Track (What's this?)

  Date

  24 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Corporations (Fees) Amendment Bill 2007 and Corporations (Review Fees) Amendment Bill 2007, the bill amends the

  Corporations Act 2001

  ,

  Social Security Act 1991

  ,

  Veterans’ Entitlements Act 1986

  and

  Income Tax Assessment Act 1936

  to simplify and streamline Australia’s corporate and financial service laws, particularly in regard to: regulation; company reporting obligations; auditor independence; corporate governance; funds raisings; takeovers; and compliance. 

  Bill | Explanatory Memorandum

• Financial Sector Legislation Amendment (Restructures) Bill 2007

  Track (What's this?)

  Date

  24 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Financial Sector (Transfers of Business) Act 1999

  to: facilitate the adoption of a non-operating holding company as the ultimate holding company of a financial group in Australia; and rename it as the

  Financial Sector (Business Transfer and Group Restructures) Act 1999

  ;

  Income Tax Assessment Act 1997

  to: remove tax impediments preventing financial groups containing authorised deposit-taking institutions from restructuring; and make consequential amendments to two other Acts. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Budget Measures) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws to: increase the dependent spouse tax offset to $2,100 from 1 July 2007; increase the Medicare levy low-income and the Medicare levy surcharge low-income thresholds in line with movements in the consumer price index; and increase the Medicare levy low-income thresholds for pensioners below pension age so that there is no Medicare levy liability if there is no income tax liability. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 3) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: distributions to entities connected with a private company; transitional excess non-concessional contributions; capital gains on testamentary trusts; superannuation of deceased military and police; thin capitalisation; repeal of dividend tainting rules; interest withholding tax; forestry managed investment schemes; non-resident trustee beneficiaries; and distributions to foreign residents from managed investment trusts. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Personal Income Tax Reduction) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Rates Act 1986

  to increase the threshold for the 30 per cent marginal tax rate (from 1 July 2007) and increase the thresholds for the top two marginal tax rates (from 1 July 2008);

  Income Tax Assessment Act 1936

  to increase the maximum amount of low income tax offset and raise the threshold at which the offset begins to phase out; and

  Medicare Levy Act 1986

  to increase the income threshold that applies to taxpayers who are eligible for a senior Australians tax offset. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Small Business) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws to: standardise the primary eligibility criterion for small business tax concessions; increase the capital gains tax maximum net assets threshold to $6 million, and the simplified tax system (STS) turnover and goods and services tax cash accounting turnover threshold to $2 million; extend the small business roll-over relief available under the uniform capital allowance system to small business entities that have adopted the simplified depreciation rules; remove the $3 million depreciating assets test from the STS eligibility requirements; and give STS taxpayers access to the fringe benefits tax car parking exemption and to pay-as-you-go instalments. 

  Bill | Explanatory Memorandum