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TOTAL RESULTS: 1926

• Treasury Laws Amendment (Registries Modernisation and Other Measures) Bill 2019

  Track (What's this?)

  Date

  13 Feb 2019 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Commonwealth Registers Bill 2019, Business Names Registration (Fees) Amendment (Registries Modernisation) Bill 2019, Corporations (Fees) Amendment (Registries Modernisation) Bill 2019 and National Consumer Credit Protection (Fees) Amendment (Registries Modernisation) Bill 2019 to create a new Commonwealth business registry regime, the bill: amends 12 Acts to bring 35 existing business registers into the new regime; and

  Corporations (Aboriginal and Torres Strait Islander) Act 2006

  ,

  Corporations Act 2001

  ,

  Income Tax Assessment Act 1936

  and

  Taxation Administration Act 1953

  to introduce a director identification number requirement. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019

  Track (What's this?)

  Date

  05 Dec 2019 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  and

  Tax Laws Amendment (Research and Development) Act 2015

  to: permanently increase the research and development (R&D) expenditure threshold from $100 million to $150 million; link the R&D tax offset for refundable R&D tax offset claimants to their corporate tax rates plus a 13.5 percentage point premium; cap the refundability of the R&D tax offset at $4 million per annum; and increase the targeting of the R&D tax incentive to larger R&D entities with high levels of R&D intensity;

  Income Tax Assessment Act 1997

  to extend the concept of tax benefits in the general anti-avoidance rule in Part IVA of the

  Income Tax Assessment Act 1936

  to include the R&D tax offset;

  Income Tax Assessment Act 1997

  ,

  Income Tax Rates Act 1986

  and

  Income Tax (Transitional Provisions) Act 1997

  to: remake and consolidate provisions relating to clawback of R&D recoupments and feedstock adjustments; introduce a new uniform clawback rule that applies for recoupments, feedstock adjustments and balancing adjustment amounts included in an R&D entity's assessable income; and introduce a new catch-up rule for R&D assets;

  Taxation Administration Act 1953

  to require the Commissioner of Taxation to publish information about relevant activities of R&D entities claiming the R&D tax offset following a two-year delay;

  Industry Research and Development Act 1986

  (IR&D Act) to: provide for the Board of Innovation and Science Australia (ISA) to make a determination, by notifiable instrument, about how it will exercise its powers and perform its functions and duties; and expand the existing power of the Board of ISA and its committees to delegate some or all of their functions to include certain members of the Australian Public Service; and Industry Research and Development Decision-making Principles 2011 to provide that extensions of time granted under the IR&D Act may relate to certain applications. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (Streamlining and Improving Economic Outcomes for Australians) Bill 2022

  Track (What's this?)

  Date

  17 Feb 2022 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Corporations Act 2001

  to: provide certain foreign financial service providers with exemptions from the requirement to hold an Australian financial services licence and from the fit and proper person test; and enable the minister to determine regulators that administer broadly comparable regulatory regimes;

  Corporations Act 2001

  ,

  Australian Securities and Investments Commission Act 2001

  and

  Superannuation Industry (Supervision) Act 1993

  to impose financial reporting and auditing requirements on registrable superannuation entities that are consistent with those that currently apply to public companies and registered schemes; and

  Taxation Administration Act 1953

  to enable small business entities to apply to the Administrative Appeals Tribunal (AAT) for an order staying, or otherwise affecting, the operation or implementation of decisions of the Commissioner of Taxation that are being reviewed by the AAT. 

  Bill | Explanatory Memorandum

• Treasury Laws Amendment (Tax Concession for Australian Medical Innovations) Bill 2022

  Track (What's this?)

  Date

  10 Feb 2022 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to introduce the patent box regime to provide concessional tax treatment for ordinary and statutory income derived by a corporate taxpayer from exploiting a medical or biotechnology patent for the financial years commencing on or after 1 July 2022; and

  Income Tax (Transitional Provisions) Act 1997

  to include application and transitional provisions. 

  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 Legislation Amendment (Repeal Day 2015) Bill 2016

  Track (What's this?)

  Date

  12 Nov 2015 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Superannuation Guarantee (Administration) Act 1992

  and

  Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015

  to align the earnings base for calculating the superannuation guarantee charge (SG) with the earnings base for calculating SG contributions;

  Superannuation Guarantee (Administration) Act 1992

  to align the nominal interest on unpaid or late SG contributions with the period over which they are actually outstanding;

  Crimes (Taxation Offences) Act 1980

  ,

  Superannuation Guarantee (Administration) Act 1992

  and

  Taxation Administration Act 1953

  to align the penalties imposed under the superannuation guarantee charge regime with the administrative penalties imposed by the

  Taxation Administration Act 1953

  ;

  Income Tax Assessment Act 1997

  ,

  Small Superannuation Accounts Act 1995

  ,

  Superannuation Guarantee (Administration) Act 1992

  and

  Superannuation (Unclaimed Money and Lost Members) Act 1999

  to enable the Commissioner of Taxation to pay for certain superannuation amounts directly to individuals with a terminal medical condition; and remove the requirement for superannuation funds to lodge a separate biannual lost members statement; and

  Corporations Act 2001

  to modify the notification and reporting obligations applying to certain corporations that have property in receivership or property in respect of which a controller is acting. Also amends 10 Acts to remove redundant or spent provisions and repeals five Acts. 

  Bill | Explanatory Memorandum

• Treaties Ratification Bill 2012

  Track (What's this?)

  Date

  13 Feb 2012 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  KATTER, Bob, Jnr, MP 

  Summary

  Provides that the Governor-General must not ratify a treaty unless both Houses of the Parliament have, by resolution, approved the ratification. 

  Bill

• True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Bill 2013

  Track (What's this?)

  Date

  13 Nov 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Environment 

  Summary

  Part of a package of 11 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is a duty of excise. 

  Bill | Explanatory Memorandum

• True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Bill 2013 [No. 2]

  Track (What's this?)

  Date

  23 Jun 2014 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Environment 

  Summary

  Part of a package of 11 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is a duty of excise. 

  Bill | Explanatory Memorandum

• True-up Shortfall Levy (General) (Carbon Tax Repeal) Bill 2013

  Track (What's this?)

  Date

  13 Nov 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Environment 

  Summary

  Part of a package of 11 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is neither a duty of customs nor a duty of excise. 

  Bill | Explanatory Memorandum