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TOTAL RESULTS: 2060

• Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 2) Amendment (National Disability Insurance Scheme Funding) Bill 2017

  Track (What's this?)

  Date

  17 Aug 2017 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills to fund the Commonwealth’s contribution to the National Disability Insurance Scheme, the bill amends the

  Taxation (Trustee Beneficiary Non-disclosure Tax) Act (No. 2) 2007

  to increase from 47 per cent to 47.5 per cent the rate of trustee beneficiary non-disclosure tax where a share of the net income of a trust is distributed to the trustee of a closely held trust. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (Untainting Tax) (National Disability Insurance Scheme Funding) Bill 2017

  Track (What's this?)

  Date

  17 Aug 2017 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills to fund the Commonwealth’s contribution to the National Disability Insurance Scheme, the bill amends the

  Income Tax Assessment Act 1997

  to increase from 3 per cent to 3.5 per cent the rate of Medicare levy and Medicare levy surcharge component of the untainting tax rate. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (Enterprise Tax Plan No. 2) Bill 2017

  Track (What's this?)

  Date

  11 May 2017 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Further to the

  Treasury Laws Amendment (Enterprise Tax Plan) Act 2017

  , the bill amends the:

  Income Tax Rates Act 1986

  to: progressively extend the lower 27.5 per cent corporate tax rate to all corporate tax entities by the 2023-24 financial year; and further reduce the corporate tax rate in stages so that by the 2026 27 financial year, the corporate tax rate for all entities will be 25 per cent; and

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017

  and

  Treasury Laws Amendment (Enterprise Tax Plan) Act 2017

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Superannuation (Objective) Bill 2016

  Track (What's this?)

  Date

  09 Nov 2016 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Requires bills and regulations relating to superannuation to be accompanied by a statement of their compatibility with the defined primary and subsidiary objectives of the superannuation system. 

  Bill | Explanatory Memorandum

• Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016

  Track (What's this?)

  Date

  12 Oct 2016 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills in relation to tax arrangements for working holiday makers, the bill amends the

  Income Tax Rates Act 1986

  to apply a 19 per cent income tax rate to assessable income derived by working holiday makers on amounts up to $37 000, with ordinary tax rates applying for taxable income exceeding this amount. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment (Choice of Fund) Bill 2016

  Track (What's this?)

  Date

  17 Mar 2016 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Superannuation Guarantee (Administration) Act 1992

  to provide that employees are able to choose their own superannuation fund for their compulsory employer contributions where they are employed under a workplace determination or enterprise agreement made after 1 July 2016. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment (Transparency Measures) Bill 2016

  Track (What's this?)

  Date

  17 Mar 2016 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Corporations Act 2001

  to: require trustees of regulated superannuation funds with five or more members to publish a choice product dashboard for each of their fund’s ten largest choice investment options; exempt pooled superannuation trusts and eligible rollover funds from the product dashboard requirements; implement the existing portfolio holdings disclosure obligations; and require that funds publish, for each of their investment options, information about the nature and value of financial products or other property that the fund or associated entity of the fund, has directly invested in. 

  Bill | Explanatory Memorandum

• 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

• Corporations Amendment (Auditor Registration) Bill 2016

  Track (What's this?)

  Date

  16 Mar 2016 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Corporations Act 2001

  to ensure that auditors registered from 1 December 2005 on the basis of the CPA/ICAA competency standard, as approved by the Australian Securities and Investments Commission on 24 November 2004, are validly registered with effect from the date of their purported registration. 

  Bill | Explanatory Memorandum

• Corporations Amendment (Life Insurance Remuneration Arrangements) Bill 2016

  Track (What's this?)

  Date

  11 Feb 2016 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Corporations Act 2001

  to: remove the exemption from the conflicted remuneration ban on benefits paid in relation to certain life risk insurance products; enable the Australian Securities and Investments Commission to permit benefits in relation to life risk insurance products when certain requirements are met; and ban volume based payments in life risk products. 

  Bill | Explanatory Memorandum