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TOTAL RESULTS: 3785

• International Tax Agreements Amendment Bill (No. 2) 2002

  Track (What's this?)

  Date

  19 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to: give legislative authority to protocols to amend an existing convention between Australia and Canada and an existing agreement between Australia and Malaysia in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; ensure that interest that is currently not taxable in Australia does not become so as a result of changes in the

  International Tax Agreements Amendment Act (No. 1) 2002

  to the convention between Australia and the United States of America in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; and make minor technical amendments. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 1) 2003

  Track (What's this?)

  Date

  19 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  in relation to interest withholding tax exemptions;

  Income Tax Assessment Act 1997

  in relation to capital gains tax exemption for certain compensation payments; and

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to friendly society investment products. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Treasury Legislation Amendment Bill (No. 1) 2002

  Track (What's this?)

  Date

  19 Sep 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Clarifies the operation of the

  Financial Sector (Collection of Data—Consequential and Transitional Provisions) Act 2001

  and

  General Insurance Reform Act 2001

  to ensure that, where both Acts amend the same provision, the amendments made by the

  Financial Sector (Collection of Data—Consequential and Transitional Provisions) Act 2001

  operate first. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment Bill (No. 1) 2002

  Track (What's this?)

  Date

  22 Aug 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Excise Tariff Act 1921

  to: allow the water component of emulsified diesel/water fuel blends produced by licensed excise manufacturers to be free of excise duty; exempt certain goods from the Product Stewardship Oil levy; amend rates of excise duty for low alcohol beer; and remove indexation provisions for those goods subject to the Product Stewardship Oil levy. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Bill 2002

  Track (What's this?)

  Date

  27 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the New Business Tax System (Consolidation) Bill (No. 1) 2002, the bill amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  New Business Tax System (Consolidation) Act (No. 1) 2002

  to further implement the consolidation regime from 1 July 2002;

  Income Tax Assessment Act 1997

  to make consequential amendments in relation to imputation treatment of exempting entities and former exempting entities;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to allow global company asset valuations in loss integrity measures;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to introduce a general value shifting regime (in place of existing share value shifting and asset stripping rules), applying mainly to interests in controlled companies and trusts that are not consolidated which meet control or common ownership tests; and

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to provide capital gains tax relief for a demerger in certain circumstances. Also contains application, saving and transitional provisions. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 2004

  Track (What's this?)

  Date

  27 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Superannuation Guarantee (Administration) Act 1992

  to: require employers to make superannuation contributions on behalf of an employee to a complying superannuation fund or scheme or retirement savings account in compliance with the choice of fund requirements; and provide for penalties for breach of the choice of fund requirements; and

  Retirement Savings Accounts Act 1997

  to remove a redundant provision. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 5) 2002

  Track (What's this?)

  Date

  27 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax (Transitional Provisions) Act 1997

  and

  Income Tax Assessment Act 1997

  to provide transitional valuation arrangements for the 2001-02 income year for oyster farmers capturing oyster spat by the traditional stick farming method;

  Income Tax Assessment Act 1997

  to prevent double taxation where an amount is paid in respect of work in progress;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001

  in relation to the capital allowances system; and

  Income Tax Assessment Act 1936

  to enable the Commissioner to recover outstanding pay as you go withholding amounts by making an estimate of the debt. Also contains application provisions. 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Liability for Recreational Services) Bill 2002

  Track (What's this?)

  Date

  27 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Trade Practices Act 1974

  to allow individuals to waive their contractual right to sue when undertaking hazardous recreational activities. 

  Bill | Explanatory Memorandum

• Financial Sector Legislation Amendment Bill (No. 1) 2003

  Track (What's this?)

  Date

  26 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Banking Act 1959

  in relation to: expertise and integrity of directors and senior managers of authorised deposit-taking institutions (ADIs) and authorised non-operating holding companies (NOHCs); removal of auditors; reporting requirements in relation to breaches of prudential requirements; application of prudential standards on a consolidated group basis; revocation of authority of an ADI or NOHC to operate a banking business; and protection for APRA officers against lawsuits;

  Insurance Act 1973

  in relation to: APRA’s capacity to discuss submissions on management expertise and integrity with third parties; reporting requirements in relation to breaches of prudential requirements; and penalties;

  Superannuation (Resolution of Complaints) Act 1993

  in relation to: time limits relating to disability benefit complaints; conciliation powers of the Superannuation Complaints Tribunal; removal of redundant arbitration powers; and minor technical amendments;

  Superannuation Industry (Supervision) Act 1993

  to allow the recognition of awards, still in force, under arbitration agreements even after removal of the arbitration power; and

  Australian Securities and Investments Commission Act 2001

  ,

  Corporations Act 2001

  and

  Corporations (Repeals, Consequentials and Transitionals) Act 2001

  to: correct minor errors, grammatical mistakes and erroneous cross references; and remove obsolete provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Structured Settlements and Structured Orders) Bill 2002

  Track (What's this?)

  Date

  06 Jun 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to provide an income tax exemption: for annuities and certain deferred lump sums paid under structured settlements to seriously injured persons, subject to eligibility criteria; and for life insurance companies on income derived from assets that support structured settlements; and

  Life Insurance Act 1995

  to provide that any commutation or assignment of a tax-exempt structured settlement annuity or lump sum will be ineffective. Also makes consequential amendments to the

  Income Tax Assessment Act 1936

  and the

  Income Tax (Transitional Provisions) Act 1997

  and contains application provisions. 

  Bill | Explanatory Memorandum