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• Retirement Savings Account Providers 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

  Retirement Savings Account Providers Supervisory Levy Imposition Act 1998

  to: separate the retirement savings account providers 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

• Superannuation 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

  Superannuation Supervisory Levy Imposition Act 1998

  to: separate the superannuation 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; alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years; and allow for levy determinations for different classes of superannuation entity, thereby providing for separate lower minimum levy determinations for small superannuation funds. 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Personal Injuries and Death) Bill 2006

  Track (What's this?)

  Date

  09 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Trade Practices Act 1974

  to prevent individuals, and the Australian Competition and Consumer Commission in a representative capacity, from bringing actions for damages for personal injuries or death resulting from contraventions of Division 1 of Part V of the Act, which prohibits unfair practices in trade and commerce, including misleading and deceptive conduct. 

  Bill | Explanatory Memorandum

• A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills, the bill imposes a goods and services tax on recipients of taxable supplies made under a long-term non-reviewable contract to the extent that it is a duty of customs. 

  Bill | Explanatory Memorandum

• A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills, the bill imposes a goods and services tax on recipients of taxable supplies made under a long-term non-reviewable contract to the extent that it is an excise duty. 

  Bill | Explanatory Memorandum

• A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills, the bill imposes a goods and services tax on recipients of taxable supplies made under a long-term non-reviewable contract to the extent that it is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 7) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to introduce a 25 per cent entrepreneurs’ tax offset;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to remove the current requirement for small businesses to use the simplified tax system (STS) accounting method;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to: allow deferred tax liability currently available to employee share scheme holders to continue after a corporate restructure; and allow revocation of unused provisional certificates issued in respect of certain film projects;

  Fringe Benefits Tax Assessment Act 1986

  to increase fringe benefits tax exemption thresholds for long service award benefits;

  Petroleum Resource Rent Tax Assessment Act 1987

  to provide petroleum exploration incentives to encourage exploration in remote offshore areas;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to clarify the operation of the consolidation regime and the interaction of the regime with other areas of the tax law;

  Income Tax Assessment Act 1997

  to ensure that roll-over relief available for partnerships under the uniform capital allowances regime is also available in relation to depreciating assets allocated to STS pools;

  Income Tax Assessment Act 1936

  in relation to: family trust and interposed entity elections; and non-commercial loans from trustees and private companies. Also amends 19 Acts to make technical corrections. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Long-term Non-reviewable Contracts) Bill 2005

  Track (What's this?)

  Date

  08 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills, the bill amends the

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

  and eight other Acts to provide for the treatment, for goods and services tax (GST) purposes, of long-term non-reviewable contracts after the GST-free transition periods ends on 1 July 2005. 

  Bill | Explanatory Memorandum

• James Hardie (Investigations and Proceedings) Bill 2004

  Track (What's this?)

  Date

  02 Dec 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Facilitates an investigation by the Australian Securities and Investments Commission into matters arising out of the James Hardie Special Commission of Inquiry in New South Wales, and any proceedings that may arise from those investigations, by abrogating legal professional privilege in certain circumstances. Also contains a regulation-making power. 

  Bill | Explanatory Memorandum

• New International Tax Arrangements (Managed Funds and Other Measures) Bill 2005

  Track (What's this?)

  Date

  18 Nov 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to modify the capital gains/loss tax treatment of foreign residents with interests in Australian managed funds;

  International Tax Agreements Act 1953

  to amend the rules for determining the source of income derived by certain residents of treaty partner countries;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Financial Corporations (Transfer of Assets and Liabilities) Act 1993

  in relation to the imposition of interest withholding tax. 

  Bill | Explanatory Memorandum