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• Tax Laws Amendment (2005 Measures No. 2) Bill 2005

  Track (What's this?)

  Date

  17 Mar 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  in relation to: the simplified imputation system; capital gains tax roll-over for registrable superannuation entities that merge under new superannuation safety arrangements; and the list of deductible gift recipients;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to provide capital allowance deductions for certain telecommunications rights;

  Taxation Administration Act 1953

  to simplify transfer from annual to quarterly payment of pay as you go instalments for certain taxpayers;

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

  in relation to the goods and service tax and real property;

  Income Tax Assessment Act 1936

  in relation to tax treatment for superannuation annuities that have been split upon marriage breakdown; and

  Fringe Benefits Tax Assessment Act 1986

  in relation to exemption from fringe benefits tax for payments to worker entitlement funds. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 1) 2005

  Track (What's this?)

  Date

  17 Mar 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Shortfall Interest Charge (Imposition) Bill 2005, the bill amends the:

  Taxation Administration Act 1958

  and 3 other Acts to provide for an interest regime (the shortfall interest charge) which will apply to under-assessments of income tax; and

  Tax Administration Act 1953

  to: abolish the penalty for tax shortfalls resulting from a failure to following a private ruling; require the Commissioner to provide an explanation in relation to certain penalties imposed; and clarify the definition of the term “reasonably arguable”. 

  Bill | Explanatory Memorandum

• Payment Systems (Regulation) Amendment Bill 2005

  Track (What's this?)

  Date

  10 Mar 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Payment Systems (Regulation) Act 1998

  to provide for an exemption to ensure that financial institutions do not contravene competition provisions contained in Part IV of the

  Trade Practices Act 1974

  when complying with the Reserve Bank’s standards for credit card interchange fees. 

  Bill | Explanatory Memorandum

• Trade Practices Legislation Amendment Bill (No. 1) 2006

  Track (What's this?)

  Date

  17 Feb 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Implements the recommendations of the Dawson Review into competition policy by amending the

  Trade Practices Act 1974

  in relation to: merger clearances and authorisations; non-merger authorisations; collective bargaining; exclusionary provisions; price fixing provisions; dual listed companies; third line forcing and exclusive dealing; enforcement; penalties and indemnities; local government bodies; and functions and powers under the Competition Code. Also amends the:

  Corporations Act 2001

  and

  Trade Practices Act 1974

  in relation to disqualification from managing corporations; and

  Gas Pipelines Access (Commonwealth) Act 1998

  to amend an incorrect cross-reference. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2005 Measures No. 1) Bill 2005

  Track (What's this?)

  Date

  10 Feb 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Fringe Benefits Tax Assessment Act 1986

  in relation to exemptions for employer-provided remote area housing, relocation consultant costs and certain work-related items;

  Income Tax Assessment Act 1997

  to: set maximum periods over which deductions for the decline in value of buses, light commercial vehicles, trucks and truck trailers; and introduce a mature age worker tax offset; and

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

  to ensure that the goods and services tax applies to transactions involving non-residents who supply options or rights to things which are connected with Australia. 

  Bill | Explanatory Memorandum

• Authorised Deposit-taking Institutions Supervisory Levy Imposition Amendment Bill 2005

  Track (What's this?)

  Date

  09 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Authorised Deposit-taking Institutions Supervisory Levy Imposition Act 1998

  to: separate the authorised deposit-taking institutions supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; and alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years. 

  Bill | Explanatory Memorandum

• Authorised Non-operating Holding Companies Supervisory Levy Imposition Amendment Bill 2005

  Track (What's this?)

  Date

  09 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Authorised Non-operating Holding Companies Supervisory Levy Imposition Act 1998

  to: extend the authorised non-operating holding companies levy to authorised non-operating holding companies in the general insurance sector, in addition to those in the authorised deposit-taking institutions sector; increase the statutory upper limit for the levy set for the 2005-06 financial year; and alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years. 

  Bill | Explanatory Memorandum

• Financial Institutions Supervisory Levies Collection Amendment Bill 2005

  Track (What's this?)

  Date

  09 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Financial Institutions Supervisory Levies Collection Act 1998

  to enable levies to be collected from authorised non-operating holding companies in the general insurance sector as well as those in the authorised deposit-taking institutions sector. 

  Bill | Explanatory Memorandum

• General Insurance Supervisory Levy Imposition Amendment Bill 2005

  Track (What's this?)

  Date

  09 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  General Insurance Supervisory Levy Imposition Act 1998

  to: separate the authorised general insurance supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; and alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years. 

  Bill | Explanatory Memorandum

• Life Insurance Supervisory Levy Imposition Amendment Bill 2005

  Track (What's this?)

  Date

  09 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Life Insurance Supervisory Levy Imposition Act 1998

  to: separate the life insurance supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; and alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years. 

  Bill | Explanatory Memorandum