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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. 1, 2014-15 3 JULY 2014 Minerals Resource Rent Tax Repeal and Other Measures Bill 2013
    Date: 03/07/2014 - Collection: Bills and Legislation - ID: legislation/billsdgs/3257779 - Source: Bills Digest Service - Author: DALE, Tarek - SWOBOD...

  • 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. 27, 2013-14 9 DECEMBER 2013 Minerals Resource Rent Tax Repeal and Other Measures Bill 2013
    Date: 09/12/2013 - Collection: Bills and Legislation - ID: legislation/billsdgs/2888259 - Source: Bills Digest Service - Author: DALE, Tarek - SWOBOD...

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Basis of policy commitment ................................................................................................................ 2 Committee consideration ................................................................................................................... 3 Financial implications ............................................................................................................................... 3 Main issues............................................................................................................................................... 4 Constitutional concerns ...................................................................................................................... 5 Is it a tax on state property - does it contravene section 114 of
    Date: 19/03/2012 - Collection: Bills and Legislation - ID: legislation/billsdgs/1508845 - Source: Bills Digest Service - Author: TOMARAS, Juli Effi

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Committee consideration ................................................................................................................... 3 Key provisions .......................................................................................................................................... 3 Petroleum Resource Rent Tax (Imposition-General) Bill 2011 ........................................................... 3 Concluding comments ............................................................................................................................. 4 BILLS DIGEST NO. 85, 2011-12 22 December 2011 Petroleum Resource Rent Tax (Imposition—General) Bill
    Date: 22/12/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/1311530 - Source: Bills Digest Service - Author: WEBB, Richard, (DPL)

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 4 Background .............................................................................................................................................. 4 Features of the Bill ................................................................................................................................... 5 Constitutional considerations .................................................................................................................. 6 Basis of policy commitment ................................................................................................................ 7 Committee consideration ................................................................................................................... 7 Policy position of non-government parties/independents ................................................................ 7 Position of major interest groups ....................................................................................................... 7 Financial
    Date: 22/12/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/1311535 - Source: Bills Digest Service - Author: WEBB, Richard, (DPL)

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ........................................................................................................................ 4 Schedule 1— Discretion for the Commissioner for Taxation to disregard certain events to continue to defer tax liabilities.............................................................................................................. 5 Background ......................................................................................................................................... 5 Financial implications.......................................................................................................................... 6 Main provisions ................................................................................................................................... 6 Schedule 2—Clarifying the taxing point
    Date: 18/11/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/1241974 - Source: Bills Digest Service - Author: SWOBODA, Kai - STATH...

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Constitutional framework ................................................................................................................... 2 Condensate excise .............................................................................................................................. 3 Petroleum Excise (Prices) Act 1987 .................................................................................................... 3 Committee consideration ................................................................................................................... 4 Financial implications ............................................................................................................................... 4 Key provisions .......................................................................................................................................... 4 Schedule 1—Amendments ................................................................................................................. 4 Part 1—Amendments .................................................................................................................... 4
    Date: 23/08/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/1024390 - Source: Bills Digest Service - Author: WEBB, Richard, (DPL)

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 15 June 2006, no. 154, 2005-06, ISSN 1328-8091 Petroleum Resource Rent Tax Assessment Amendment Bill 2006 Richard Webb and Bernard Pulle Economics, Commerce and Industrial Relations Section Contents Purpose . . .
    Date: 15/06/2006 - Collection: Bills and Legislation - ID: legislation/billsdgs/40ZJ6 - Source: Bills Digest Service - Author: PULLE, Bernard - WEB...

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 15 June 2006, no. 155, 2005-06, ISSN 1328-8091 Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Bill 2006 Richard Webb Economics, Commerce and Industrial Relations Section Contents Purpose........................................................................................................................................2 Background .................................................................................................................................2 Main
    Date: 15/06/2006 - Collection: Bills and Legislation - ID: legislation/billsdgs/C0ZJ6 - Source: Bills Digest Service - Author: WEBB, Richard, (DPL)

  • INFORMATION, ANALYSIS AND ADVICE FOR THE PARLIAMENT I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 144 2002-03 Taxation Laws Amendment Bill (No. 8) 2002 D
    Date: 09/05/2003 - Collection: Bills and Legislation - ID: legislation/billsdgs/XJ996 - Source: Bills Digest Service - Author: FIELD, Chris, (DPL)

  • Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 87 1999-2000 A New Tax System (Indirect Tax and Consequential Amendments) Bill
    Date: 24/11/1999 - Collection: Bills and Legislation - ID: legislation/billsdgs/IZI06 - Source: Bills Digest Service - Author: KEHL, David

  • Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 86 1999-2000 Taxation Laws Amendment Bill (No. 10) 1999 ISSN 1328-8091 
    Date: 22/11/1999 - Collection: Bills and Legislation - ID: legislation/billsdgs/HZI06 - Source: Bills Digest Service - Author: FIELD, Chris, (DPL)

  • Parliamentary Research Service Department of the Parliamentary Library WARNING: This Digest was prepared for debate and should not be taken as a complete guide to the legislation which may reflect amendments. '(~ o Petroleum Resource Rent Legislation Amendment Bill 1991 Date Introduced: 9 May 1991 House: House of Representatives Portfolio:
    Date: 09/05/1991 - Collection: Bills and Legislation - ID: legislation/billsdgs/0WF00 - Source: Bills Digest Service

  • - 87/151 Legislative Research Service Department of the Parliamentary Library Petroleum Resource Rent Tax Assessment Bill 1987 Date Introduced: 21 OCtober 1987 House: House of Representatives Presented by: The Hon_ John Kerin, M.P., Minister for Primary Industries and Energy Digest of Bill C) Purpose To impose a resource rent tax
    Date: 12/11/1987 - Collection: Bills and Legislation - ID: legislation/billsdgs/2199406 - Source: Bills Digest Service

  • 87/158 Legislative Research Service Department of the Parliamentary Library Petroleum Resource Rent Tax (Interest on Underpayments) Bill 1987 Date Introduced: 21 October 1987 House: House of Representatives Presented by: The Hon. John Kerin, M.P.. Minister for Primary Industries and Energy Digest of Bill c=J Purpose To impose formally interest on
    Date: 12/11/1987 - Collection: Bills and Legislation - ID: legislation/billsdgs/2199425 - Source: Bills Digest Service

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