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TOTAL RESULTS: 3785

• Tax Laws Amendment (2004 Measures No. 6) 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

  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; and alleviate unintended tax consequences that arise as a result of the transfer of life insurance business;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to ensure that: copyright collecting societies are not taxed on copyright income they collect on behalf of members; and non-copyright income under prescribed limits is tax exempt;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Taxation Administration Act 1953

  and

  Taxation Laws Amendment Act (No. 8) 2003

  to: further implement the simplified imputation system, including anti-avoidance rules in relation to exempt entities that are eligible for a refund of imputation credits; and to replace and update certain references and terminology; and

  Income Tax Assessment Act 1997

  to: include government special schools, certain fire and emergency service bodies and certain other entities as specifically-listed deductible gift recipients; extend an existing transitional rule in the debt/equity rules for at-call loans to 30 June 2005; give irrigation water providers and rural land irrigation water providers access to the water facilities and landcare tax concessions; enable an administrator (in addition to a liquidator) to declare worthless shares and other equity interests for capital gains tax purposes; and amend the application of the first child tax offset provisions in relation to adoptive parents;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption to costs associated with purchase of a dwelling as a result of relocation;

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

  to ensure the same GST treatment of property-related services to non-residents and residents; and

  Taxation Laws Amendment Act (No. 8) 2003

  to correct a commencement provision. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Retirement Villages) Bill 2004

  Track (What's this?)

  Date

  18 Nov 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  to: ensure that residents of serviced apartments in retirement villages receive GST-free supplies of accommodation and care services; and ensure that charities that operate retirement villages are able to supply GST-free accommodation, accommodation related services and meals to residents. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Small Business Measures) Bill 2004

  Track (What's this?)

  Date

  18 Nov 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  and

  Taxation Administration Act 1953

  to: allow certain small businesses and non-profit bodies the option to report and pay the goods and services tax (GST) on an annual basis; allow small businesses to undertake annual apportionment of input tax credits for certain acquisitions and importations used for partly creditable purposes; and remove the requirement for an entity to make an annual election to continue with the option to pay GST by instalments. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Superannuation Reporting) Bill 2004

  Track (What's this?)

  Date

  18 Nov 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Superannuation Guarantee (Administration) Act 1992

  to remove the superannuation guarantee (SG) reporting requirement, for employers to report employer superannuation contributions to employees, from the SG arrangements. Also contains an application provision. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Wine Producer Rebate and Other Measures) Bill 2004

  Track (What's this?)

  Date

  24 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  A New Tax System (Wine Equalisation Tax) Act 1999

  to: introduce a new wine produce rebate which will replace the existing cellar door rebate scheme; ensure that wine packaging is included in the tax base for assessing wine tax liability; ensure that payment of wine tax is not avoided by the export and re-entry of wine; amend the definition of rebatable wine to include cider, perry and sake; and correct a technical error; and

  Income Tax Assessment Act 1997

  to repeal accelerated depreciation for grapevine plantings. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Australian Energy Market) Bill 2004

  Track (What's this?)

  Date

  17 Jun 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Australian Energy Market Bill 2004 and in accordance with the intergovernmental Australian Energy Market Agreement, the bill amends the

  Trade Practices Act 1974

  to: establish the Australian Energy Regulator which will perform national energy market regulation and enforcement functions; and facilitate code change processes. Also makes a consequential amendment to the

  Administrative Decisions (Judicial Review) Act 1977

  . 

  Bill | Explanatory Memorandum

• Extension of Charitable Purpose Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Provides a statutory extension to the common law meaning of “charity” for the purposes of all Commonwealth legislation. 

  Bill | Explanatory Memorandum

• Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to: extend eligibility for the Government co-contribution for low income earners; and ensure that persons entitled to a co-contribution cannot also claim a tax deduction for personal superannuation contributions; and

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to make administrative and technical amendments in relation to: interest on unpaid co-contribution amounts; provider repayment dates and general interest charge; reports to Parliament; and payments of co-contributions into the Superannuation Holding Accounts Account. 

  Bill | Explanatory Memorandum

• Superannuation Laws Amendment (2004 Measures No. 2) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  to remove the requirement for certain pension providers to obtain an actuary’s certificate to qualify for tax exemptions;

  Income Tax Assessment Act 1997

  to require taxpayers under age 18 to satisfy a work test in order to claim a tax deduction for personal superannuation contributions;

  Retirement Savings Accounts Act 1997

  to align the portability request time frame applying to retirement savings account providers with that of superannuation providers;

  Superannuation Guarantee (Administration) Act 1992

  to simplify the superannuation guarantee earnings base arrangements; and

  Superannuation Industry (Supervision) Act 1993

  to correct a cross-referencing error in relation to cancellation of registrable superannuation entity licences. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2004 Measures No. 3) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Venture Capital Act 2002

  in relation to the venture capital regime;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption transitional arrangements for certain contributions to worker entitlement funds; and

  Income Tax Assessment Act 1936

  to make technical corrections in relation to foreign tax credits. Also contains application provisions. 

  Bill | Explanatory Memorandum