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TOTAL RESULTS: 276

• Tax Laws Amendment (Small Business) Bill 2007

  Track (What's this?)

  Date

  10 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws to: standardise the primary eligibility criterion for small business tax concessions; increase the capital gains tax maximum net assets threshold to $6 million, and the simplified tax system (STS) turnover and goods and services tax cash accounting turnover threshold to $2 million; extend the small business roll-over relief available under the uniform capital allowance system to small business entities that have adopted the simplified depreciation rules; remove the $3 million depreciating assets test from the STS eligibility requirements; and give STS taxpayers access to the fringe benefits tax car parking exemption and to pay-as-you-go instalments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 2) Bill 2007

  Track (What's this?)

  Date

  29 Mar 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: effective life of assets; donation of listed shares to deductible gift recipients; deductions for fund-raising events; boating activities; research and development; deductible gift recipients; venture capital; and makes technical corrections. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 1) Bill 2007

  Track (What's this?)

  Date

  15 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends: the secrecy and disclosure provisions in the

  Taxation Administration Act 1953

  to allow the Commissioner of Taxation to disclose certain taxpayer information to Project Wickenby taskforce officers and officers of other taskforces;

  Superannuation Guarantee (Administration) Act 1992

  to enable the Commissioner of Taxation or an officer of the Australian Taxation Office to provide information to an employee in response to a complaint concerning an employer’s superannuation guarantee obligations; and

  Income Tax Assessment Act 1936

  and four other tax Acts to extend the employee share scheme concessions and related capital gains tax treatment to certain stapled securities. 

  Bill | Explanatory Memorandum

• Tourism Australia Amendment Bill 2007

  Track (What's this?)

  Date

  14 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Industry, Tourism and Resources 

  Summary

  Following government endorsement of the recommendations of the Review of the Corporate Governance of Statutory Authorities and Office Holders (the Uhrig Review), the bill amends the

  Tourism Australia Act 2004

  to: remove the position of government member from the Board; broaden ministerial power to terminate appointment of Board members; replace ministerial approval of the corporate plan and operational plan with endorsement and provide that the plans do not come into force until endorsed; and reduce the threshold for ministerial approval of contracts from $5 million to $3 million. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 7) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: small business relief for capital gains tax events; deductible gift recipients; effective life of tractors and harvesters; farm management deposits; and capital protected borrowings. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Simplified Superannuation) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to reform the superannuation system, the bill amends the taxation and superannuation laws to: implement a simplified and streamlined superannuation system; and rewrite and consolidate superannuation taxation law into the

  Income Tax Assessment Act 1997

  . Also enables Australians aged 60 or over to access their superannuation benefits tax free if they are paid from a taxed superannuation fund. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2006 Measures No. 6) Bill 2007

  Track (What's this?)

  Date

  02 Nov 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to amend the list of deductible gift recipients; and makes technical corrections and amendments to seven Acts. 

  Bill | Explanatory Memorandum

• Trade Practices Legislation Amendment Bill 2006

  Track (What's this?)

  Date

  19 Jun 2006 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  KATTER, Bob, Jnr, MP 

  Summary

  Amends the

  Trade Practices Act 1974

  in relation to: non-merger authorisations; collective bargaining; exclusionary provisions; price fixing provisions; dual listed companies; exclusive dealing; enforcement; penalties and indemnities; local government bodies; and functions and powers under the Competition Code. Also amends the:

  Corporations Act 2001

  and

  Trade Practices Act 1974

  in relation to disqualification from managing corporations; and

  Gas Pipelines Access (Commonwealth) Act 1998

  to amend an incorrect cross-reference. 

  Bill

• 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