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TOTAL RESULTS: 2060

• 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 (Incentivising Food Donations to Charitable Organisations) Bill 2024

  Track (What's this?)

  Date

  02 Jul 2024 

  Chamber

  Senate 

  Status

  Not Proceeding 

  Sponsor

  SMITH, Sen Dean 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  and

  Income Tax (Transitional Provisions) Act 1997

  to provide a tax offset for companies for certain expenditure incurred in undertaking food donations activities for registered food charities. 

  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

• 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

• 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

• Tax Laws Amendment (Tax Transparency) Bill 2014

  Track (What's this?)

  Date

  24 Nov 2014 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  LEIGH, Andrew, MP 

  Summary

  Amends the

  Tax Laws Amendment (2013 Measures No. 2) Act 2013

  to bring forward to the 2012 13 financial year the requirement for the Commissioner of Taxation to publish certain tax information for corporate entities with a total income of $100 million or more. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2007

  Track (What's this?)

  Date

  20 Sep 2007 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  to: define ‘financial arrangement’ and sets out methods under which gains and losses from financial arrangements will be brought to account for tax purposes; and makes consequential amendments to the

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  ,

  New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003

  , and

  Taxation Administration Act 1953

  . 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Tougher Penalties for Country-by-Country Reporting) Bill 2016

  Track (What's this?)

  Date

  02 May 2016 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  LEIGH, Andrew, MP 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to introduce a penalty regime for significant global entities who fail to meet their country-by-country reporting obligations. 

  Bill | Explanatory Memorandum

• Tax Laws Amendment (Tougher Penalties for Country-by-Country Reporting) Bill 2016

  Track (What's this?)

  Date

  29 Feb 2016 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Sponsor

  LEIGH, Andrew, MP 

  Summary

  Amends the

  Income Tax Assessment Act 1997

  and

  Taxation Administration Act 1953

  to introduce a penalty regime for significant global entities who fail to meet their country-by-country reporting obligations. 

  Bill | Explanatory Memorandum