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TOTAL RESULTS: 1923

• Tax Laws Amendment (2004 Measures No. 5) Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to: add certain organisations and include special schools as specifically-listed deductible gift recipients; give irrigation water providers and rural land irrigation water providers access to the water facilities and landcare tax concessions; enable an administrator (in addition to a liquidator) to declare worthless shares and other equity interests for capital gains tax purposes; and amend application of the first child tax offset provisions in relation to adoptive parents;

  Fringe Benefits Tax Assessment Act 1986

  to extend the fringe benefits tax exemption to costs associated with purchase of a dwelling as a result of relocation;

  Superannuation Guarantee (Administration) Act 1992

  to remove the superannuation guarantee (SG) reporting requirement, for employers to report employer superannuation contributions to employees, from the SG arrangements;

  Income Tax Assessment Act 1997

  ,

  Income Tax (Transitional Provisions) Act 1997

  and

  Taxation Administration Act 1953

  to clarify operation of the consolidation regime; and

  Taxation Laws Amendment Act (No. 8) 2003

  to correct a commencement provision. Also contains application and transitional provisions. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2007 Measures No. 6) Bill 2007

  Track (What's this?)

  Date

  13 Sep 2007 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the taxation laws in relation to: tax-exempt asset financing; thin capitalisation; capital gains tax marriage breakdown roll-over; income tax exemptions for the Prime Minister’s Prize for Australian History and Prize for Science; same business test cap removal; partial capital gains tax roll-over for statutory licenses; Australian property trusts and stapled securities; deductible gift recipients; film production offsets; tax deductibility for certain Australian research and development activities; and establishes Innovation Australia to administer innovation and venture capital programs. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (2008 Measures No. 1) Bill 2008

  Track (What's this?)

  Date

  13 Feb 2008 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  in relation to: removing tax deductibility for contributions and gifts to political parties, members and candidates; and extensions of the beneficiary tax offset to the Equine Workers Hardship Wage Supplement Payment;

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  in relation to tax-free superannuation lump sums paid to persons with a terminal medical condition;

  Income Tax Assessment Act 1997

  in relation to: deductions for capital expenditure for the establishment of trees in carbon sink forests; and tax-free grants under the Tobacco Growers Adjustment Assistance Programme 2006 to certain tobacco growers; and

  Income Tax Assessment Act 1936

  in relation to the farm management deposit scheme. 

  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

• 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

• Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009

  Track (What's this?)

  Date

  19 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  The bill: amends the

  Taxation Administration Act 1953

  to establish a framework to protect the confidentiality of taxpayer information by placing a general prohibition on the disclosure of taxpayer information except in certain specified circumstances; makes consequential amendments to 38 other Acts; contains a regulation making power; and repeals the

  A New Tax System (Bonuses for Older Australians) Act 1999

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Disclosure of MRRT Information) Bill 2013

  Track (What's this?)

  Date

  18 Mar 2013 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  HOCKEY, Joe, MP 

  Summary

  Amends the:

  Minerals Resource Rent Tax Act 2012

  to require the minister to prepare and present to Parliament quarterly and annual reports on the amount of minerals resource rent tax instalments paid; and

  Taxation Administration Act 1953

  to enable taxation officers to disclose that information for the purposes of preparing the quarterly and annual reports. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Improving the Producer Offset) Bill 2009

  Track (What's this?)

  Date

  23 Nov 2009 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  CIOBO, Steven, MP 

  Summary

  Amends the

  Income Tax Assessment Act 1936

  and

  Income Tax Assessment Act 1997

  to specify the criteria the Commissioner of Taxation must consider when making a special assessments decision in relation to the producer offset. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Medicare Levy Surcharge Thresholds) Bill 2008

  Track (What's this?)

  Date

  27 May 2008 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  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 surcharge threshold to $100,000 for individuals and to $150,000 for families. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Public Benefit Test) Bill 2010

  Track (What's this?)

  Date

  13 May 2010 

  Chamber

  Senate 

  Status

  Not Proceeding 

  Sponsor

  XENOPHON, Sen Nick 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to require that, in order to receive exemption from income tax, the aims and activities of religious and charitable institutions must be assessed against a public benefit test. 

  Bill | Explanatory Memorandum