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TOTAL RESULTS: 741

• Tax and Superannuation Laws Amendment (2016 Measures No. 2) Bill 2016

  Track (What's this?)

  Date

  17 Mar 2016 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to establish a remedial power so that the Commissioner of Taxation can make a disallowable legislative instrument to modify the operation of a taxation law in certain circumstances;

  Income Tax Assessment Act 1997

  to enable primary producers to access income tax averaging 10 income years or more after they opted out; and

  A New Tax System (Luxury Car Tax) Act 1999

  to provide an exemption from luxury car tax to certain public institutions that import or acquire luxury cars for the sole purpose of public display. Also makes technical amendments to 10 Acts and repeals 45 excise Acts and the

  Income Tax (War-time Arrangements) Act 1942

  . 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Bill 2015

  Track (What's this?)

  Date

  20 Aug 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Taxation Administration Act 1953

  to exempt Australian-owned private companies from the requirement that the Commissioner of Taxation publish certain tax information in relation to corporate tax entities that report total income above $100 million. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015

  Track (What's this?)

  Date

  25 Mar 2015 

  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 taxation of employee share schemes by: amending the taxing point for rights for employees of all corporate tax entities; and providing an additional tax concession for employees of certain small start-up companies; and

  Income Tax Assessment Act 1997

  to: enable the Commissioner of Taxation to approve a method for determining the market value of an asset or non-cash benefit for income tax purposes; and make technical amendments. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Bill 2013

  Track (What's this?)

  Date

  15 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Bill 2013, the bill amends: the

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to increase the superannuation concessional contributions cap to $35 000 for the 2013-14 financial year for individuals aged 60 years and over, and to $35 000 for the 2014-15 financial year and later financial years for individuals aged 50 years and over; the

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

  to make technical amendments; the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to reduce the tax concession that individuals whose income exceeds $300 000 receive on their concessionally taxed superannuation contributions made from 1 July 2012 to 15 per cent; and eight Acts to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2015

  Track (What's this?)

  Date

  27 May 2015 

  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 and Medicare levy surcharge low-income threshold amounts for individuals, families and single taxpayers eligible for the seniors and pensioners tax offset; and increase the phase-in limits as a result of the increased threshold amounts. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2016

  Track (What's this?)

  Date

  02 May 2016 

  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 and Medicare levy surcharge low-income threshold amounts for individuals, families and individual taxpayers and families eligible for the seniors and pensioners tax offset; and increase the phase-in limits as a result of the increased threshold amounts. 

  Bill | Explanatory Memorandum

• Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Bill 2015

  Track (What's this?)

  Date

  26 Mar 2015 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of eight bills to reform the legal and governance framework for Norfolk Island, the bill amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to: remove an income tax exemption available to Norfolk Island residents, companies and trustees on income sourced from Norfolk Island and outside Australia; and to remove the full exemption from the Medicare levy for residents;

  Income Tax (Transitional Provisions) Act 1997

  to apply transitional arrangements to the capital gains tax liabilities of resident entities; and

  Superannuation Guarantee (Administration) Act 1992

  to: remove superannuation guarantee exemptions that apply to employers and employees in relation to work performed on Norfolk Island; and establish transitional arrangements which will phase in the superannuation guarantee over the next 12 years. 

  Bill | Explanatory Memorandum

• Tax Bonus for Working Australians (Consequential Amendments) Bill (No. 2) 2009

  Track (What's this?)

  Date

  12 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  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 (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 (No. 2) 2009

  Track (What's this?)

  Date

  12 Feb 2009 

  Chamber

  House of Representatives 

  Status

  Act 

  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 $900 to eligible taxpayers. 

  Bill | Explanatory Memorandum