Search all bills

TOTAL RESULTS: 1923

• Pay As You Go Withholding Non-compliance Tax Bill 2011

  Track (What's this?)

  Date

  13 Oct 2011 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Tax Laws Amendment (2011 Measures No. 8) Bill 2011, the bill imposes a pay as you go (PAYG) withholding non-compliance tax on directors and, in some circumstances, their associates where their company has a PAYG withholding liability for an income year and the director or associate is entitled to a credit for amounts withheld by the company during the income year. 

  Bill | Explanatory Memorandum

• Federal Financial Relations Amendment (National Health and Hospitals Network) Bill 2010

  Track (What's this?)

  Date

  27 Oct 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Federal Financial Relations Act 2009

  to: vary the way the Commonwealth makes GST payments to states participating in the National Health and Hospitals Network (NHHN) Agreement; replace the National Healthcare Specific Purpose Payment with a special payment for participating states; provide for additional top-up payments from the 2014-15 financial year to be paid to participating states; create a NHHN Fund; specify conditions for payments made through the Fund; and impose additional conditions on the minister when making determinations which relate to the Agreement. 

  Bill | Explanatory Memorandum

• Corporations Amendment (No. 1) Bill 2010

  Track (What's this?)

  Date

  24 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Australian Securities and Investments Commission Act 2001

  to permit the Australian Securities and Investments Commission to apply for a search warrant without issuing a notice to produce the material sought;

  Corporations Act 2001

  to: require persons to state the purpose for which they require a copy of a register of members of a company or registered scheme; provide that a register maintained on a computer should be inspected on a computer; enable the regulations to prescribe the formats in which a copy of a register should be provided; provide that an unsolicited offer made to purchase financial products off-market must remain open for at least one month from the date of offer; and increase the maximum penalties for insider trading and market manipulation offences; and

  Telecommunications (Interception and Access) Act 1979

  to enable an interception agency to apply for telecommunications interception warrants when investigating insider trading and market manipulation offences. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment Bill 2010

  Track (What's this?)

  Date

  24 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  and

  Income Tax Assessment Act 1997

  in relation to the transfer of unclaimed superannuation monies from states and territories to the Commissioner of Taxation;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to provide transitional relief from income tax deductibility of total and permanent disability insurance premiums paid by superannuation funds;

  Superannuation Industry (Supervision) Act 1993

  in relation to superannuation and relationship breakdowns;

  Income Tax Assessment Act 1997

  and

  Tax Laws Amendment (2009 Measures No. 6) Act 2010

  in relation to deduction notices for successor funds;

  Income Tax Assessment Act 1997

  in relation to: deductible employer contributions for former employees; excess contributions tax assessments; and treatment of untaxed elements of public sector defined benefit schemes;

  Taxation Administration Act 1953

  to clarify the due date of the shortfall interest charge for excess contributions tax; and

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  to change references to the Immigration Secretary and Immigration Department. Also makes consequential amendments. 

  Bill | Explanatory Memorandum

• Federal Financial Relations Amendment (National Health and Hospitals Network) Bill 2010

  Track (What's this?)

  Date

  23 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Federal Financial Relations Act 2009

  to: vary the way the Commonwealth makes GST payments to states participating in the National Health and Hospitals Network (NHHN) Agreement; replace the National Healthcare Specific Purpose Payment with a special payment; provide for additional top-up payments from the 2014-15 financial year to be paid to states participating in the NHHN Agreement; create a NHHN Fund; specify payment conditions; and impose conditions on the minister when making decisions relating to the NHHN Agreement. 

  Bill | Explanatory Memorandum

• International Tax Agreements Amendment Bill (No. 2) 2010

  Track (What's this?)

  Date

  23 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  International Tax Agreements Act 1953

  to give legislative effect to the

  Second Protocol amending the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

  as amended by the Protocol of 16 October 1989. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2010 Measures No. 4) Bill 2010

  Track (What's this?)

  Date

  23 Jun 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

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

  in relation to certain third party payment adjustments;

  Income Tax Assessment Act 1997

  in relation to: the capital gains tax (CGT) treatment of water entitlements and termination fees; foreign currency gains and losses; certain takeovers and mergers qualifying for CGT scrip for scrip rollover; and the list of deductible gift recipients;

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Tax Laws Amendment (2010 Measures No. 1) Act 2010

  and

  Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

  in relation to: taxation of financial arrangements; and debt/equity rules;

  Income Tax Assessment Act 1936

  to: increase the threshold above which a taxpayer may claim the net medical expenses tax offset; and commence annually indexing the threshold to the Consumer Price Index; and

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to extend access to tax deductible donations to all volunteer based emergency services, including volunteer fire brigades. 

  Bill | Explanatory Memorandum

• Competition and Consumer Legislation Amendment Bill 2010

  Track (What's this?)

  Date

  27 May 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Trade Practices Act 1974

  in relation to the: Australian Competition and Consumer Commission’s (ACCC) consideration of acquisitions in local markets (including creeping acquisitions); ACCC’S consideration of multiple markets when assessing mergers; and reform of the prohibition on anti-competitive mergers and acquisitions; and

  Australian Securities and Investments Commission Act 2001

  and proposed

  Competition and Consumer Act 2010

  , in response to recommendations of the Senate Economics Legislation Committee, to: insert a statement of interpretative principles into the unconscionable conduct provisions; and provide that the statutory concept of unconscionable conduct is consistently applied to both consumers and businesses. 

  Bill | Explanatory Memorandum

• Income Tax Rates Amendment (Research and Development) Bill 2010

  Track (What's this?)

  Date

  13 May 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Tax Laws Amendment (Research and Development) Bill 2010, the bill amends the

  Income Tax Rates Act 1986

  to provide that the rate of additional income tax payable on all or part of a recoupment for research and development activities is 10 per cent. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Research and Development) Bill 2010

  Track (What's this?)

  Date

  13 May 2010 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Income Tax Rates Amendment (Research and Development) Bill 2010, the bill amends the:

  Income Tax Assessment Act 1997

  to replace the existing research and development (R&D) tax concession with a 45 per cent refundable R&D tax offset for eligible entities with a turnover of less than $20 million, and a non-refundable 40 per cent R&D tax offset for all other eligible entities;

  Industry Research and Development Act 1986

  to set out the role of Innovation Australia in relation to the administration of the R&D tax offset; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to make consequential amendments. Also contains application, savings and transitional provisions. 

  Bill | Explanatory Memorandum