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TOTAL RESULTS: 276

• Tax Bonus for Working Australians (Consequential Amendments) Bill 2009

  Track (What's this?)

  Date

  04 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to give effect to the Government’s Nation Building and Jobs Plan, the bill makes consequential amendments to the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Social Security Act 1991

  ,

  Taxation Administration Act 1953

  and

  Veterans’ Entitlement Act 1986

  to: ensure bonus payments are not treated as income for tax and welfare related purposes; and provide for administrative arrangements applicable to the bonus payments. 

  Bill | Explanatory Memorandum

• Tax Bonus for Working Australians Bill 2009

  Track (What's this?)

  Date

  04 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills to give effect to the Government’s Nation Building and Jobs Plan, the bill authorises the Commissioner of Taxation to make payments of up to $950 to eligible taxpayers. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2009

  Track (What's this?)

  Date

  04 Dec 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends taxation laws to establish a set of principles and rules for the tax-timing and character treatment of gains and losses from financial arrangements. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2008 Measures No. 6) Bill 2009

  Track (What's this?)

  Date

  03 Dec 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  in relation to roll-overs for corporate restructures;

  Taxation Administration Act 1953

  in relation to the collection or conservation of tax debts owed in foreign countries;

  Superannuation Guarantee (Administration) Act 1992

  in relation to the late payment offset for superannuation guarantee contributions. Also makes minor amendments to six other Acts and repeals the

  Pay-roll Tax Act 1941

  . 

  Bill | Explanatory Memorandum

• Trade Practices Amendment (Cartel Conduct and Other Measures) Bill 2009

  Track (What's this?)

  Date

  03 Dec 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Federal Court of Australia Amendment (Criminal Jurisdiction) Bill 2008, the bill amends the

  Proceeds of Crime Act 2002

  ,

  Telecommunications (Interception and Access) Act 1979

  and

  Trade Practices Act 1974

  to establish criminal offences and civil sanctions for serious cartel conduct. Also makes minor and technical amendments to the

  Trade Practices Act 1974

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Luxury Car Tax—Minor Amendments) Bill 2008

  Track (What's this?)

  Date

  25 Nov 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  A New Tax System (Luxury Car Tax) Act 1999

  ,

  Taxation Administration Act 1953

  and

  Tax Laws Amendment (Luxury Car Tax) Act 2008

  to clarify that: vehicle financing arrangements and contracts for such arrangements entered into before Budget night do not affect luxury car tax refunds being claimed by eligible businesses; and refunds are to be paid directly to claimants. 

  Bill | Explanatory Memorandum

• Tax Agent Services Bill 2009

  Track (What's this?)

  Date

  13 Nov 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  The bill: establishes a national Tax Practitioners Board as a statutory authority within the Australian Taxation Office; requires certain entities that provide tax agent services and Business Activity Statement (BAS) services to be registered; introduces a Code of Professional Conduct to govern tax and BAS agents; provides for disciplinary sanctions to be imposed by the Board; and replaces criminal penalties for certain misconduct by agents and unregistered entities with civil penalties and injunctions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2008 Measures No. 5) Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to the margin scheme and the sale of real property;

  Income Tax Assessment Act 1997

  to modify the thin capitalisation regime in relation to the use of accounting standards for identifying and valuing an entity’s assets, liabilities and equity capital;

  Income Tax Assessment Act 1936

  to extend eligibility for exemption from interest withholding tax to certain bonds;

  Fringe Benefits Tax Assessment Act 1986

  in relation to income earning assets held jointly with a third party; and

  Income Tax Assessment Act 1936

  in relation to the eligible investment business rules for managed funds. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Education Refund) Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to establish the Education Tax Refund, a 50 per cent refundable tax offset for eligible education expenses (up to $750 for primary school studies and up to $1,500 for secondary studies). Also makes consequential amendments to the

  A New Tax System (Family Assistance) (Administration) Act 1999

  ,

  Social Security (Administration) Act 1999

  ,

  Student Assistance Act 1973

  and

  Taxation Administration Act 1953

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Bill (No. 2) 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

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

  and

  Medicare Levy Act 1986

  to increase the Medicare levy surcharge threshold to $75,000 for individuals (with annual indexation) and to $150,000 for families (to be twice the individual rate in future years). Also provides for transitional arrangements so that individuals who obtain private health cover before 1 January 2009 avoid the surcharge for the period 1 July to 31 December 2008. 

  Bill | Explanatory Memorandum