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• Tax Laws Amendment (Simplified Superannuation) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to reform the superannuation system, the bill amends the taxation and superannuation laws to: implement a simplified and streamlined superannuation system; and rewrite and consolidate superannuation taxation law into the

  Income Tax Assessment Act 1997

  . Also enables Australians aged 60 or over to access their superannuation benefits tax free if they are paid from a taxed superannuation fund. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 6) Bill 2007

  Track (What's this?)

  Date

  02 Nov 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to amend the list of deductible gift recipients; and makes technical corrections and amendments to seven Acts. 

  Bill | Explanatory Memorandum

• Australian Securities and Investments Commission Amendment (Audit Inspection) Bill 2007

  Track (What's this?)

  Date

  18 Oct 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Australian Securities and Investments Commission Act 2001

  and

  Corporations Act 2001

  to: facilitate the Australian Securities and Investments Commission (ASIC) entering into cooperative arrangements with foreign regulatory bodies relating to audit regulation; and enhance ASIC’s audit inspection powers. Also amends the

  Corporations Act 2001

  to extend the current immunity for contravention of certain auditing standards to 29 June 2007. 

  Bill | Explanatory Memorandum

• Financial Sector Legislation Amendment (Trans-Tasman Banking Supervision) Bill 2006

  Track (What's this?)

  Date

  14 Sep 2006 

  Chamber

  Senate 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Australian Prudential Regulation Authority Act 1998

  ,

  Banking Act 1959

  and

  Financial Sector (Transfers of Business) Act 1999

  to facilitate regulatory cooperation in relation to banking services in Australia and New Zealand. 

  Bill | Explanatory Memorandum

• Housing Loans Insurance Corporation (Transfer of Assets and Abolition) Repeal Bill 2006

  Track (What's this?)

  Date

  13 Sep 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Housing Loans Insurance Corporation (Transfer of Pre-transfer Contracts) Bill 2006, the bill repeals the

  Housing Loans Insurance Corporation (Transfer of Assets and Abolition) Act 1996

  if the Commonwealth divests its ownership of the pre-transfer contracts written by the Housing Loans Insurance Corporation. 

  Bill | Explanatory Memorandum

• Housing Loans Insurance Corporation (Transfer of Pre-transfer Contracts) Bill 2006

  Track (What's this?)

  Date

  13 Sep 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Housing Loans Insurance Corporation (Transfer of Assets and Abolition) Repeal Bill 2006, the bill provides the framework to enable the Commonwealth to divest ownership of the remaining mortgage insurance contracts (known as the pre-transfer contracts) written by the Housing Loans Insurance Corporation prior to its abolition in 1997. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 5) Bill 2006

  Track (What's this?)

  Date

  17 Aug 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Fringe Benefits Tax Assessment Act 1986

  in relation to eligible fringe benefits;

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

  in relation to goods and services tax car and pharmaceutical concessions for persons in receipt of military compensation; and

  Income Tax Rates Act 1986

  to remove the part-year tax-free threshold for taxpayers who have ceased to be full-time students. 

  Bill | Explanatory Memorandum

• International Tax Agreements Amendment Bill (No. 1) 2006

  Track (What's this?)

  Date

  22 Jun 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  International Tax Agreements Act 1953

  to give legislative authority to a protocol amending the existing agreement between Australia and New Zealand in relation to double taxation and the prevention of income tax evasion;

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Taxation (Interest on Overpayments and Early Payments) Act 1983

  to provide a framework for the Australian Commissioner of Taxation to provide assistance in the collection of foreign tax debts; and

  International Tax Agreements Act 1953

  and

  Taxation Administration Act 1953

  to provide a framework for the exchange of information on tax matters with other jurisdictions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 4) Bill 2006

  Track (What's this?)

  Date

  22 Jun 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to extend the marriage breakdown capital gains tax (CGT) roll-over to assets transferred under a binding financial agreement or an arbitral award;

  Income Tax (Transitional Provisions) Act 1997

  to clarify the interaction of the consolidation regime with the demerger rules;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to amend the simplified imputation system to ensure that Australian companies receive franking credits attached to non-assessable non-exempt distributions from New Zealand companies; and

  Financial Corporations (Transfer of Assets and Liabilities) Act 1993

  ,

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to the CGT treatment of foreign residents. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Repeal of Inoperative Provisions) Bill 2006

  Track (What's this?)

  Date

  22 Jun 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: repeals inoperative provisions in 10 Acts; repeals 68 redundant Acts; and makes amendments to 72 Acts consequential on the repeal of inoperative provisions and redundant Acts, including removing references, rationalising definitions and rewriting certain operative provisions from the

  Income Tax Assessment Act 1936

  into the

  Income Tax Assessment Act 1997

  and the

  Taxation Administration Act 1953

  . 

  Bill | Explanatory Memorandum