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  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background and key provisions ............................................................................................................... 3 Schedule 1—12-month export period for the GST-free supply of new recreational boats ............... 3 Public consultation ........................................................................................................................ 4 Schedule 2—General interest charge ................................................................................................. 6 Committee consideration ................................................................................................................... 6 Financial implications ............................................................................................................................... 7
    Date: 24/05/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/788539 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background and key provisions ............................................................................................................... 2 Bilateral tax treaties ............................................................................................................................ 2 Streamlining the structure of the International Tax Agreements Act 1953 ....................................... 3 Giving domestic legal effect to seven new bilateral tax agreements ................................................. 4 Committee consideration ...................................................................................................................
    Date: 09/05/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/752640 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Disaster relief payments ..................................................................................................................... 2 First Home Saver Accounts ................................................................................................................. 4 Committee consideration ................................................................................................................... 4 Policy position of non-government parties/independents ................................................................ 4 Financial implications ............................................................................................................................... 5 Key provisions .......................................................................................................................................... 5 Schedule 1—Tax exemption for payments
    Date: 04/05/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/740362 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Committee consideration ................................................................................................................... 5 Position of major interest groups ....................................................................................................... 6 Financial implications ............................................................................................................................... 7 Main issues and their treatment in the Bill ............................................................................................. 7 Voting rights of key management personnel and company directors in
    Date: 21/03/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/638138 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services This Digest replaces an earlier version dated 10 March 2011 Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 3 The United Nations Convention on the Use of Electronic Communications in International Contracts, 2005 ................................................................................................................................ 3 Consultation by the Standing Committee of Attorneys-General (SCAG) ...........................................
    Date: 10/03/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/612362 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Committee consideration ................................................................................................................... 3 Financial implications ............................................................................................................................... 3 Key provisions .......................................................................................................................................... 3 BILLS DIGEST NO. 70, 2010-11 24 February 2011 Income Tax Rates Amendment (Temporary Flood Reconstruction Levy) Bill 2011 Morag Donaldson Law and Bills
    Date: 24/02/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/577187 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 3 Committee consideration ................................................................................................................... 4 Main issues............................................................................................................................................... 4 Is a levy the best solution? ................................................................................................................. 4 Reinsurance/Commonwealth-State Natural Disaster Relief and Recovery Arrangements (NDRRA) .......................................................................................................................................... 10 Superannuation ................................................................................................................................ 11 Do the circumstances in which a taxpayer
    Date: 24/02/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/577189 - Source: Bills Digest Service - Author: DONALDSON, Morag

  •     ISSN 1328‐8091  Parliament of Australia Department of Parliamentary Services BILLS DIGEST NO. 56, 2010-11  6 December 2010 International Tax Agreements Amendment Bill (No. 2) 2010  This is a new edition of a Bills Digest previously prepared for  the 42nd Parliament.  Morag Donaldson  Law and Bills Digest Section  Contents  Purpose ............................................................................................................................................... 2  Background ......................................................................................................................................... 2  Article 19 of the Singapore Agreement: the exchange of information .............................................. 3  Committee consideration ................................................................................................................... 5  Financial implications ......................................................................................................................... 5  Key provisions ..................................................................................................................................... 5      2  International Tax Agreements Amendment Bill (No. 2) 2010    International Tax Agreements Amendment Bill (No. 2) 2010  Date introduced:  29 September 2010  House:  House of Representatives  Portfolio:  Treasury  Commencement:    Links: The links to the Bill, its Explanatory Memorandum and second reading speech can be found on  the Bills home page, or through http://www.aph.gov.au/bills/. When bills have been passed they can  be found at the ComLaw website, which is at http://www.comlaw.gov.au/.   This Bill lapsed on the proroguing of Parliament in July 2010. It has been re‐introduced without  any significant changes.  Purpose  The Bill amends the International Tax Agreements Act 1953 (the Agreements Act) to give domestic  legal effect to the ‘second Singapore protocol’.  That protocol was signed on 8 September 2009 and  amends the existing tax treaty between Australia and Singapore.  Background  On 11 February 1969, the Governments of Australia and the Republic of Singapore (the contracting  states) entered into an agreement for ‘the avoidance of double taxation and the prevention of fiscal  evasion with respect to taxes on income’ (the Singapore Agreement).1  The text of the agreement is  set out in Schedule 5 to the Agreements Act.2    Like the other double tax agreements Australia has made with other nations, the Singapore  Agreement is intended to avoid the situation where a taxpayer (who resides in Australia and/or the 
    Date: 06/12/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/412639 - Source: Bills Digest Service - Author: DONALDSON, Morag

  •     ISSN 1328‐8091  Parliament of Australia Department of Parliamentary Services BILLS DIGEST NO. 19, 2010-11  18 October 2010 Corporations Amendment (Sons of Gwalia) Bill 2010  This is a later edition of a Bills Digest previously prepared for the 42nd  Parliament  Morag Donaldson  Law and Bills Digest Section  Contents  Purpose .................................................................................................................................................... 2  Background .............................................................................................................................................. 2  Decision in Sons of Gwalia ............................................................................................................. 2  Recent corporate insolvency law reform proposals ...................................................................... 3  Proposed section 563A of the Corporations Act ........................................................................... 4  Committee consideration ................................................................................................................... 5  Financial implications ............................................................................................................................... 5  Key provisions .......................................................................................................................................... 5      2  Corporations Amendment (Sons of Gwalia) Bill 2010    Corporations Amendment (Sons of Gwalia) Bill 2010  Date introduced:  29 September 2010  House:  House of Representatives  Portfolio:  Treasury  Commencement:  The formal provisions commence on Royal Assent. Schedule 1  commences the day after Royal Assent.1  Links: The links to the Bill, its Explanatory Memorandum and second reading speech  can be found  on the Bills home page, or through http://www.aph.gov.au/bills/. When bills have been passed they  can be found at the ComLaw website, which is at http://www.comlaw.gov.au/.  This Bill lapsed on the proroguing of Parliament in July 2010. It has been re‐introduced without  any significant changes.  Purpose  The main purpose of the Bill is to amend the Corporations Act 2001 (the Corporations Act) to reverse  the effects of the decision of the High Court of Australia in Sons of Gwalia Ltd v Margaretic [2007]  HCA 1; (2007) 231 CLR 160; (2007) 232 ALR 232; (2007) 81 ALJR 525 (Sons of Gwalia).2  Background  Decision in Sons of Gwalia  In Sons of Gwalia, the High Court determined that section 563A of the Corporations Act, as currently  worded, did not subordinate certain compensation claims by shareholders below the claims of other 
    Date: 18/10/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/296153 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 15 September 2010, no. 5, 2010-11, ISSN 1328-8091 International Tax Agreements Amendment Bill (No. 2) 2010 Morag Donaldson Law and Bills Digest Section NOTE: This Bill was introduced on 23 June
    Date: 15/09/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/214013 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 18 August 2010, no. 4, 2010-11, ISSN 1328-8091 Tax Laws Amendment (2010 Measures No. 3) Bill 2010 Morag Donaldson Law and Bills Digest Section Note: This Digest is an historical Digest,
    Date: 18/08/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/GLOX6 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 21 June 2010, no. 185, 2009-10, ISSN 1328-8091 Corporations Amendment (Corporate Reporting Reform) Bill 2010 Morag Donaldson Law and Bills Digest Section Contents Purpose ........................................................................................................................................ 2 Background ................................................................................................................................. 3 Key issues
    Date: 21/06/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/0G2X6 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 17 June 2010, no. 182, 2009-10, ISSN 1328-8091 Corporations Amendment (Sons of Gwalia) Bill 2010 Morag Donaldson Law and Bills Digest Section Contents Purpose ........................................................................................................................................ 2 Background ................................................................................................................................. 2 Decision in
    Date: 17/06/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/I91X6 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 1 June 2010, no. 159, 2009-10, ISSN 1328-8091 Tax Laws Amendment (Foreign Source Income Deferral) Bill (No. 1) 2010 Morag Donaldson Law and Bills Digest Section Contents Purpose ........................................................................................................................................ 2 Background
    Date: 01/06/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/QUVW6 - Source: Bills Digest Service - Author: DONALDSON, Morag

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 26 May 2010, no. 153, 2009-10, ISSN 1328-8091 Tax Laws Amendment (Transfer of Provisions) Bill 2010 Morag Donaldson Law and Bills Digest Section Contents Purpose ........................................................................................................................................ 2 Background ................................................................................................................................. 2 Committee
    Date: 26/05/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/5DTW6 - Source: Bills Digest Service - Author: DONALDSON, Morag

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