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  • ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 75, 2014-15 23 FEBRUARY 2015 Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill
    Date: 23/02/2015 - Collection: Bills and Legislation - ID: legislation/billsdgs/3676055 - Source: Bills Digest Service - Author: SWOBODA, Kai - NIELS...

  • ISSN 1328-8091 BILLS DIGEST NO. 163, 2012-13 28 June 2013 Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Bill 2013 [and] Superannuation (Excess Concessional Contributions Charge) Bill 2013 Kai Swoboda Economics Section Contents Purpose of the Bill ................................................................................................................................... 3 Structure of the Bill ................................................................................................................................. 3 Background ............................................................................................................................................. 4 Current
    Date: 28/06/2013 - Collection: Bills and Legislation - ID: legislation/billsdgs/2553042 - Source: Bills Digest Service - Author: SWOBODA, Kai

  • ISSN 1328-8091 BILLS DIGEST NO. 144, 2012-13 18 June 2013 Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Bill 2013 [and] Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Bill 2013 Kai Swoboda Economics Section Contents Glossary ................................................................................................................................................... 3 The Bills Digest at a glance ...................................................................................................................... 4
    Date: 18/06/2013 - Collection: Bills and Legislation - ID: legislation/billsdgs/2529561 - Source: Bills Digest Service - Author: SWOBODA, Kai

  • ISSN 1328-8091 BILLS DIGEST NO. 91, 2012-13 15 March 2013 Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 Les Nielson Economics Section Contents The Bills Digest at a glance ...................................................................................................................... 3 Purpose of the Bill ................................................................................................................................... 4 Structure of the Bill ................................................................................................................................. 4 Background ............................................................................................................................................. 5
    Date: 15/03/2013 - Collection: Bills and Legislation - ID: legislation/billsdgs/2299302 - Source: Bills Digest Service - Author: NIELSON, Les

  • ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Glossary ............................................................................................................................................... 3 Purpose .................................................................................................................................................... 4 Background .............................................................................................................................................. 4 Recent reviews that recommended changes to Australia’s taxation arrangements for foreign managed funds ............................................................................................................... 4 What is an investment manager regime (IMR)? ............................................................................ 5 Main issues............................................................................................................................................... 5 Problem 1: issues arising from the
    Date: 22/08/2012 - Collection: Bills and Legislation - ID: legislation/billsdgs/1864931 - Source: Bills Digest Service - Author: PULLE, Bernard

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ........................................................................................................................ 3 Schedule 1-Abolishing the entrepreneurs’ tax offset .............................................................................. 4 Background ......................................................................................................................................... 4 Financial implications.......................................................................................................................... 6 Key provisions ..................................................................................................................................... 6 Schedule 2-Increase to the small business instant asset write-off threshold ......................................... 7 Background ......................................................................................................................................... 7 Financial
    Date: 21/11/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/1241983 - Source: Bills Digest Service - Author: SWOBODA, Kai

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Financial implications ............................................................................................................................... 2 Key provisions .......................................................................................................................................... 3 Schedule 1—Reduction in 2011-12 PAYG instalments ...................................................................... 3 Schedule 2—Low-income taxpayer rebate ......................................................................................... 4 Schedule 3—Disability superannuation benefits ................................................................................ 5 Part 1, Division 1 ............................................................................................................................ 5 Part 1, Division 2
    Date: 20/06/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/859168 - Source: Bills Digest Service - Author: MURRAY, John, (DPS)

  • 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 .............................................................................................................................................. 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 Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ........................................................................................................................ 4 Schedule 1—Film tax offsets .................................................................................................................... 4 Background ......................................................................................................................................... 4 Main provisions ................................................................................................................................... 5 Schedule 2—Capital protected borrowings ............................................................................................. 6 Background ......................................................................................................................................... 6 Capital protected borrowings ........................................................................................................ 6 Deductibility of interest on capital protected borrowings
    Date: 23/02/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/574806 - Source: Bills Digest Service - Author: MURRAY, John

  • ISSN 1328-8091 A Bill of the same name, covering the same topics, was introduced into the 42nd Parliament on 24 June 2010. Contents Purpose .................................................................................................................................................... 3 Committee consideration ................................................................................................................... 4 Schedule 1-Unclaimed superannuation money ...................................................................................... 4 Background ......................................................................................................................................... 4 What is ‘unclaimed money’? .................................................................................................... 5 How do unclaimed superannuation amounts
    Date: 15/10/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/289015 - Source: Bills Digest Service - Author: NIELSON, Les

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 22 October 2009, no. 45, 2009-10, ISSN 1328-8091 Tax Laws Amendment (Resale Royalty Right for Visual Artists) Bill 2009 Morag Donaldson Law and Bills Digest Section Contents Purpose . . .
    Date: 22/10/2009 - Collection: Bills and Legislation - ID: legislation/billsdgs/V60V6 - 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 28 July 2009, no. 5, 2009-10, ISSN 1328-8091 Tax Laws Amendment (2009 Measures No. 4) Bill 2009 Leslie Nielson Economics Section Contents Schedule 1 - Research and development . . .
    Date: 28/07/2009 - Collection: Bills and Legislation - ID: legislation/billsdgs/VY8U6 - Source: Bills Digest Service - Author: NIELSON, Les

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 16 January 2009, no. 73, 2008-09, ISSN 1328-8091 Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2008 Leslie Nielson Economics Section Contents Purpose . . . . . . . .
    Date: 16/01/2009 - Collection: Bills and Legislation - ID: legislation/billsdgs/97KS6 - Source: Bills Digest Service - Author: NIELSON, Les

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 8 August 2007, nos. 15-17 2007-08, ISSN 1328-8091 Tax Laws Amendment (2007 Measures No. 4) Bill 2007 Taxation (Trustee Beneficiary Non-disclosure Tax) Bill (No. 1) 2007 Taxation (Trustee Beneficiary Non-disclosure Tax) Bill
    Date: 08/08/2007 - Collection: Bills and Legislation - ID: legislation/billsdgs/5JWN6 - Source: Bills Digest Service - Author: PRIESTLEY, Michael -...

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