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TOTAL RESULTS: 3785

• International Tax Agreements Amendment Bill (No. 1) 2002

  Track (What's this?)

  Date

  21 Mar 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to: give legislative authority to an agreement between Australia and the Russian Federation and a protocol to amend the existing 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 extend existing rules that exclude royalties taxable on a net basis under a tax treaty from the scope of the royalty withholding tax provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 3) 2002

  Track (What's this?)

  Date

  21 Mar 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to: supplies in return for rights to develop land; and transfer of tax losses, net capital losses and excess foreign tax credits so that they are not subject to GST, with effect from 1 July 2000;

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

  and

  Income Tax Assessment Act 1997

  to provide a one-off credit to businesses that held rental cars on 1 July 2000;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to taxation of general insurance companies and workers’ compensation self-insurers; and

  Income Tax Assessment Act 1936

  to broaden the eligibility criteria for accessing the intercorporate dividend rebate. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Baby Bonus) Bill 2002

  Track (What's this?)

  Date

  14 Mar 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to introduce the first child tax refund (baby bonus) which provides for a refundable tax offset, of a minimum of $500 and up to $2 500 per annum, for a maximum period of 5 years, for parents following the birth, adoption or legal guardianship of a child on or after 1 July 2001. 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment Bill (No. 2) 2002

  Track (What's this?)

  Date

  14 Mar 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  in relation to: imputation (consequential on company rate changes); intercorporate dividend rebates for prescribed dual resident companies; eligibility for the senior Australians tax offset; franking rebates for exempt institutions; and a new demutualisation method for non-insurance mutual entities;

  Income Tax Assessment Act 1997

  in relation to: certain investment income received by friendly societies; calculation of the capital component of ordinary life insurance investment policies; demutualisation of Tower Corporation;

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to: income tax deductions for gifts to certain organisations; capital gains tax same asset rollovers; refunds of excess imputation credits; and technical amendments; and

  Medicare Levy Act 1986

  to correct cross-references. Also makes technical amendments to 24 Acts, repeals certain provisions of 13 Acts and contains application provisions. 

  Bill | Explanatory Memorandum

• Financial Corporations (Transfer of Assets and Liabilities) Amendment Bill 2002

  Track (What's this?)

  Date

  12 Mar 2002 

  Chamber

  Senate 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Financial Corporations (Transfer of Assets and Liabilities) Act 1993

  to extend the sunset clause for foreign banks obtaining a banking authority in order to be eligible for concessional tax treatment when transferring assets and liabilities, to 30 June 2003; and to extend the deadline to effect any subsequent transfer of assets and liabilities from 30 June 2004 to 30 June 2006. 

  Bill

• Taxation Laws Amendment Bill (No. 1) 2002

  Track (What's this?)

  Date

  21 Feb 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to allow an immediate tax deduction for specific prepaid expenditure invested in a plantation forestry managed agreement; and

  Income Tax Assessment Act 1997

  to remove an unintended limitation on the Commissioner of Taxation’s discretion under the non-commercial losses rules. Also contains a minor consequential amendment and application and transitional provisions. 

  Bill | Explanatory Memorandum

• Commonwealth Inscribed Stock Amendment Bill 2002

  Track (What's this?)

  Date

  14 Feb 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Commonwealth Inscribed Stock Act 1911

  to provide for the issue and transfer of Commonwealth government securities by electronic means. 

  Bill | Explanatory Memorandum

• Financial Services Reform (Consequential Provisions) Bill 2002

  Track (What's this?)

  Date

  14 Feb 2002 

  Chamber

  Senate 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Retirement Savings Accounts Act 1997

  to ensure that a Retirement Savings Account provider can comply with proposed regulations (provided for by the

  Family Law Legislation Amendment (Superannuation) Act 2001

  ) in relation to division of superannuation interests on marriage breakdown; and

  Corporations Act 2001

  in relation to: anti-hawking provisions; insider trading exceptions; definition of “financial products”; and to correct certain drafting errors. 

  Bill | Explanatory Memorandum

• Income Tax (Superannuation Payments Withholding Tax) Bill 2002

  Track (What's this?)

  Date

  14 Feb 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Taxation Laws Amendment (Superannuation) Bill (No. 1) 2002, the bill imposes a tax on superannuation entitlements paid to temporary residents permanently departing Australia (the “departing Australia superannuation payment”). 

  Bill | Explanatory Memorandum

• Taxation Laws Amendment (Film Incentives) Bill 2002

  Track (What's this?)

  Date

  14 Feb 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to create a refundable tax offset for film production in Australia and include a review of the offset after 5 years. Also makes consequential amendments to the

  Income Tax Assessment Act 1936

  and contains an application provision. 

  Bill | Explanatory Memorandum