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• Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  A New Tax (Medicare Levy Surcharge—Fringe Benefits) Act 1999

  and

  Medicare Levy Act 1986

  to increase the Medicare levy low income thresholds and the Medicare levy surcharge low income thresholds for the 2003-2004 financial year and later financial years. Also contains an application provision. 

  Bill | Explanatory Memorandum

• Superannuation Budget Measures Bill 2004

  Track (What's this?)

  Date

  13 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  to: increase the level of Government matching of personal superannuation contributions; increase the maximum amount of co-contribution available; increase the income level up to which the maximum co-contribution applies; and reduce the rate by which the maximum co-contribution phases out; and 3 Acts to reduce the maximum surcharge rates over the next 3 financial years; and 5 Acts to reduce the superannuation surcharge cap. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Personal Income Tax Reduction) Bill 2004

  Track (What's this?)

  Date

  13 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Rates Act 1986

  to increase personal income tax thresholds for the 42 per cent and 47 per cent tax brackets in two stages, to apply to the 2004-05 and later income years. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment (Fuels) Bill 2004

  Track (What's this?)

  Date

  01 Apr 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Customs Tariff Amendment (Fuels) Bill 2004, the bill amends the

  Excise Tariff Act 1921

  to provide for new differential excise duty rates for high sulphur diesel and ultra low sulphur diesel and certain similar products; increase the excise duty rate for aviation kerosene and aviation gasoline; introduce an excise duty on biodiesel for use as a fuel in an international combustion engine; and enable previously paid duties to be deducted in the formula for calculating excise duty payable on fuel ethanol/gasoline blends. 

  Bill | Explanatory Memorandum

• New International Tax Arrangements (Participation Exemption and Other Measures) Bill 2004

  Track (What's this?)

  Date

  01 Apr 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: reduce the amount of the capital gain or capital loss that will be subject to capital gains tax rules where Australian companies and controlled foreign companies sell shares in a foreign company with an underlying active business;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to extend the current exemptions for foreign branch profits and foreign dividends to all countries from 1 July 2004; and

  Income Tax Assessment Act 1936

  to reduce the scope of tainted services income. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

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

  Track (What's this?)

  Date

  01 Apr 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  in relation to the operation of the income tax law affecting life insurance companies;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and 3 other Acts in relation to the consolidation regime;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to: venture capital partnerships; and franked distributions received through certain partnerships and trusts;

  Fringe Benefits Tax Assessment Act 1986

  in relation to fringe benefits tax (FBT) housing benefits;

  Income Tax Assessment Act 1997

  in relation to: capital gains tax event K6 and demergers; deductions for United Medical Protection Limited support payments; and alienation of personal services income provisions;

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

  in relation to compulsory third party schemes;

  Fringe Benefits Tax Assessment Act 1986

  and

  Income Tax Assessment Act 1997

  in relation to FBT treatment of public ambulance services; and

  Income Tax Assessment Act 1936

  in relation to: taxation treatment of overseas superannuation payments; and technical corrections to foreign tax credit provisions. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Excise and Other Legislation Amendment (Compliance Measures) Bill 2004

  Track (What's this?)

  Date

  25 Mar 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the

  Excise Act 1901

  to relation to: delivery of excisable goods for exportation; movement of tobacco seed and plants; disposal of certain seized forfeited goods and use of evidentiary certificates in relation to those goods; and disclosure of information about excise licences and permissions in certain circumstances; and the

  Customs Act 1901

  in relation to exportation of excisable goods; and make consequential amendments. Also contains an application provision. 

  Bill | Explanatory Memorandum

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

  Track (What's this?)

  Date

  19 Feb 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  in relation to: broadening the list of eligible medical expenses to include payments in relation to guide dogs; rules for payments, loans and forgiven debts made by a trustee to a private company’s shareholder; and deductions for dividends on-paid to non-resident owners;

  Income Tax Assessment Act 1997

  in relation to: income tax deductions for transport expenses for travel between workplaces; small business capital gains tax relief and discretionary trusts; net input tax credits and capital gains tax; and updating the list of deductible gift recipients;

  Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003

  to clarify the treatment of claims for fuel purchased in the 3 years preceding the scheme’s introduction;

  A New Tax System (Australian Business Number) Act 1999

  to clarify permitted disclosure of Australian Business Number information;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to income tax deductions for fund-raising event contributions; and 5 Acts to require that charities be endorsed in order to access relevant tax concessions. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Personal Injuries and Death) Bill (No. 2) 2004

  Track (What's this?)

  Date

  19 Feb 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the Trade Practices Amendment (Personal Injuries and Death) Bill 2003, the bill amends the

  Trade Practices Act 1974

  to ensure a nationally consistent approach in relation to limitation periods and constraints on damages arising from personal injury or death. 

  Bill | Explanatory Memorandum

• A New Tax System (Commonwealth-State Financial Arrangements) Amendment Bill 2004

  Track (What's this?)

  Date

  04 Dec 2003 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  A New Tax System (Commonwealth-State Financial Arrangements) Act 1999

  in relation to: accounting by the Commissioner of Taxation for all Goods and Services Tax (GST) refunds; the timing of final determinations; and introduction of a mechanism for residual Budget Balancing Assistance adjustments for GST transitional years. Also contains application provisions. 

  Bill | Explanatory Memorandum