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TOTAL RESULTS: 1923

• Clean Energy Finance Corporation (Abolition) Bill 2013

  Track (What's this?)

  Date

  13 Nov 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Further to the package of bills to remove the carbon pricing mechanism, the bill: repeals the

  Clean Energy Finance Corporation Act 2012

  to abolish the Clean Energy Finance Corporation (CEFC); amends the

  Australian Renewable Energy Agency Act 2011

  and

  Clean Energy Regulator Act 2011

  to make amendments consequent on the repeal; abolishes the CEFC Transitional Special Account established as a temporary measure; and enables the transfer of the corporation’s assets and liabilities to the Commonwealth. 

  Bill | Explanatory Memorandum

• Excise Tariff Amendment (Carbon Tax Repeal) Bill 2013

  Track (What's this?)

  Date

  13 Nov 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of 11 bills to remove the carbon pricing mechanism, the bill amends the

  Excise Tariff Act 1921

  to remove the carbon component rate from the rates of excise and excise equivalent customs duty imposed on aviation fuels. 

  Bill | Explanatory Memorandum

• Minerals Resource Rent Tax Repeal and Other Measures Bill 2013

  Track (What's this?)

  Date

  13 Nov 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  The bill: repeals the

  Minerals Resource Rent Tax Act 2012

  ,

  Minerals Resource Rent Tax (Imposition—Customs) Act 2012

  ,

  Minerals Resource Rent Tax (Imposition—Excise) Act 2012

  and

  Minerals Resource Rent Tax (Imposition—General) Act 2012

  ; amends the:

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to provide that companies can carry tax losses forward to use as a deduction for a future year;

  Income Tax Assessment Act 1997

  to: amend the instant asset write-off threshold provisions for small business entities; provide that motor vehicle purchases made by small business entities will be treated as normal business assets for depreciation purposes; and provide that geothermal energy exploration and prospecting expenditure are no longer immediately deductible;

  Superannuation Guarantee (Administration) Act 1992

  to delay increases in the superannuation guarantee rate for a two-year period;

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

  to abolish the low income superannuation contribution;

  Social Security Act 1991

  and

  Social Security (Administration) Act 1999

  to abolish the income support bonus payment; and

  A New Tax System (Family Assistance) Act 1999

  ,

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

  ,

  Income Tax Assessment Act 1997

  and

  Social Security (Administration) Act 1999

  to abolish the schoolkids bonus payment; and makes consequential amendments to 13 Acts. 

  Bill | Explanatory Memorandum

• Insurance Contracts Amendment (Unfair Terms) Bill 2013

  Track (What's this?)

  Date

  26 Jun 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Insurance Contracts Act 1984

  to provide: an unfair contract terms regime for standard form consumer contracts of general insurance; and the Australian Securities and Investments Commission with enforcement and investigation powers to administer the regime; and

  Australian Securities and Investments Commission Act 2001

  to make consequential amendments. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2013 Measures No. 4) Bill 2013

  Track (What's this?)

  Date

  26 Jun 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends: the

  Income Tax Assessment Act 1997

  to deny access to the research and development tax incentive for companies with aggregated assessable income of $20 billion or more for an income year; the

  Industry Research and Development Act 1986

  to: provide that the conditions for eligibility of research and development activities conducted outside Australia continue to operate as intended; and require Innovation Australia to assess and ensure compliance in relation to the research and development tax incentive; the

  Taxation Administration Act 1953

  to enable entities to anticipate an expected tax offset refund for certain expenditure through quarterly payments; five Acts to make consequential amendments; and the

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

  ,

  Income Tax Assessment Act 1936

  and

  Taxation Administration Act 1953

  to provide that excess goods and services tax is only refundable in certain circumstances. 

  Bill | Explanatory Memorandum

• African Development Bank Bill 2013

  Track (What's this?)

  Date

  30 May 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Enables Australia to become a member of the African Development Bank Group by authorising the payments required to subscribe to membership shares in the African Development Bank and meet membership and ongoing subscriptions to the African Development Fund. 

  Bill | Explanatory Memorandum

• Corporations Amendment (Simple Corporate Bonds and Other Measures) Bill 2013

  Track (What's this?)

  Date

  20 Mar 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Corporations Act 2001

  to: require body corporates to issue a two-part simple corporate bonds prospectus when certain bond issuances occur; enable simple corporate bonds to be traded using simple retail corporate bonds depository interests; provide that directors have liability for any misinformation in a disclosure document in certain circumstances; and provide that the use of the terms ‘financial planner’ and ‘financial adviser’ are restricted to those with licences to provide advice on designated financial products. 

  Bill | Explanatory Memorandum

• Income Tax Rates Amendment (Unlawful Payments from Regulated Superannuation Funds) Bill 2012

  Track (What's this?)

  Date

  29 Nov 2012 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation Legislation Amendment (Reducing Illegal Early Release and Other Measures) Bill 2012, the bill amends the

  Income Tax Rates Act 1986

  to impose a 45 per cent tax on superannuation benefits that are illegally released. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment (Reducing Illegal Early Release and Other Measures) Bill 2012

  Track (What's this?)

  Date

  29 Nov 2012 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Introduced with the Income Tax Rates Amendment (Unlawful Payments from Regulated Superannuation Funds) Bill 2012, the bill amends the:

  Superannuation Industry (Supervision) Act 1993

  to provide for civil and criminal penalties for persons who promote a scheme that has resulted, or is likely to result, in the illegal early release of superannuation benefits;

  Anti-Money Laundering and Counter-Terrorism Financing Act 2006

  to require that superannuation benefits that are rolled over into self-managed superannuation funds (SMSFs) are captured as a designated service; and

  Superannuation Industry (Supervision) Act 1993

  and

  Taxation Administration Act 1953

  to provide for administrative directions and penalties for contraventions relating to SMSFs. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012

  Track (What's this?)

  Date

  23 Aug 2012 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends taxation legislation to: restate the ‘in Australia’ special conditions for income tax exempt entities, ensuring that they generally must be operated principally in Australia and for the broad benefit of the Australian community; standardise the other special conditions entities must meet to be income tax exempt; standardise the term ‘not-for-profit’; and codify the ‘in Australia’ special conditions for deductible gift recipients ensuring that they must generally operate solely in Australia, and pursue their purposes solely in Australia (with some exceptions, such as overseas aid funds and some environmental organisations). 

  Bill | Explanatory Memorandum