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  • ISSN 1328-8091 BILLS DIGEST NO. 137, 2012-13 13 June 2013 Tax and Superannuation Laws Amendment (2013 Measures No. 2) Bill 2013 Kai Swoboda Economics Section Jonathan Chowns Law and Bills Digest Section Contents The Bills Digest at a glance ...................................................................................................................... 4 Purpose of the Bill ................................................................................................................................... 5 Structure of the
    Date: 13/06/2013 - Collection: Bills and Legislation - ID: legislation/billsdgs/2517643 - Source: Bills Digest Service - Author: SWOBODA, Kai - CHOWN...

  • ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Background .............................................................................................................................................. 4 Committee consideration ................................................................................................................... 4 Financial implications ............................................................................................................................... 4 Key provisions .......................................................................................................................................... 5 Schedule 1—application and transitional provisions .................................................................... 5 Registration .............................................................................................................................. 5 Reporting .................................................................................................................................. 6 Protected information .............................................................................................................. 6 Review of operation of the ACNC Act
    Date: 20/09/2012 - Collection: Bills and Legislation - ID: legislation/billsdgs/1927363 - Source: Bills Digest Service - Author: PYBURNE, Paula

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Glossary .................................................................................................................................................... 3 Purpose .................................................................................................................................................... 4 Financial implications ............................................................................................................................... 5 Human rights implications ....................................................................................................................... 5 Background .............................................................................................................................................. 5 Board of Taxation review of the legal framework for the administration of the GST ........................ 5 Government response to the Board of Taxation
    Date: 21/03/2012 - Collection: Bills and Legislation - ID: legislation/billsdgs/1513206 - Source: Bills Digest Service - Author: PULLE, Bernard

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Glossary .................................................................................................................................................... 3 Purpose .................................................................................................................................................... 4 Committee consideration ........................................................................................................................ 5 Background and key provisions ............................................................................................................... 5 Schedule 1—Form for portability of superannuation......................................................................... 6 Background .................................................................................................................................... 6 Financial impact ............................................................................................................................. 7 Policy development ....................................................................................................................... 7 Key provisions ................................................................................................................................ 8 Schedule 2—Capital gains
    Date: 09/02/2012 - Collection: Bills and Legislation - ID: legislation/billsdgs/1407656 - Source: Bills Digest Service - Author: SWOBODA, Kai - PULLE...

  • 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 Glossary .................................................................................................................................................... 2 Purpose .................................................................................................................................................... 3 Schedule 1—deductible gift recipients .................................................................................................... 3 Key Provisions ..................................................................................................................................... 3 Background ......................................................................................................................................... 4 Financial impact .................................................................................................................................. 4 Schedule 2—Self managed superannuation fund investment in collectables and personal use assets ..................................................................................................................................................... 4 Basis of policy commitment
    Date: 12/05/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/759891 - Source: Bills Digest Service - Author: PULLE, Bernard - DAR...

  • 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

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 15 June 2010, no. 174, 2009-10, ISSN 1328-8091 Tax Laws Amendment (2010 GST Administration Measures No. 2) Bill 2010 Paige Darby and Bernard Pulle Economics Section Contents Glossary ...................................................................................................................................... 2 Purpose
    Date: 15/06/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/JG0X6 - Source: Bills Digest Service - Author: DARBY, Paige - PULLE...

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 23 October 2009, no. 46, 2009-10, ISSN 1328-8091 Tax Laws Amendment (2009 Measure No. 5) Bill 2009 Diane Spooner Law and Bills Digest Section Contents Purpose . . . . .
    Date: 23/10/2009 - Collection: Bills and Legislation - ID: legislation/billsdgs/7H0V6 - Source: Bills Digest Service - Author: SPOONER, Diane

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library Warning: This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have any official legal status. Other sources should
    Date: 03/11/2008 - Collection: Bills and Legislation - ID: legislation/billsdgs/DM0S6 - Source: Bills Digest Service - Author: PULLE, Bernard

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 18 June 2007, no. 185, 2006-07, ISSN 1328-8091 Tax Laws Amendment (Simplified GST Accounting) Bill 2007 Bernard Pulle Economics Section Contents Purpose . . . . . . . . . .
    Date: 18/06/2007 - Collection: Bills and Legislation - ID: legislation/billsdgs/TBEN6 - Source: Bills Digest Service - Author: PULLE, Bernard

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 3 May 2006, no. 115, 2005-06, ISSN 1328-8091 Tax Laws Amendment (2006 Measures No. 1) Bill 2006 Jane Grace and Thomas John Law and Bills Digest Section Contents Glossary . . .
    Date: 03/05/2006 - Collection: Bills and Legislation - ID: legislation/billsdgs/PHIJ6 - Source: Bills Digest Service - Author: JOHN, Thomas - GRACE...

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information, analysis and advice for the Parliament no. 129, 2004-05 14 March 2005, ISSN 1328-8091 Tax Laws Amendment (2005 Measures No. 1) Bill 2005 Bernard Pulle Economics, Commerce and Industrial Relations Section Contents Glossary . . . . .
    Date: 14/03/2005 - Collection: Bills and Legislation - ID: legislation/billsdgs/PVGF6 - Source: Bills Digest Service - Author: PULLE, Bernard

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information, analysis and advice for the Parliament 26 November 2004, no. 41, 2004-05, ISSN 1328-8091 Tax Laws Amendment (Small Business Measures) Bill 2004 Bernard Pulle and Michael Priestley Economics, Commerce & Industrial Relations Section Contents Purpose . . .
    Date: 26/11/2004 - Collection: Bills and Legislation - ID: legislation/billsdgs/J3KE6 - Source: Bills Digest Service - Author: PRIESTLEY, Michael -...

  • I N F O R M A T I O N , A N A L Y S I S A ND A DV ICE FO R T HE PA RL IA MENT I N F O R M A T I O N A N D R E S
    Date: 02/08/2004 - Collection: Bills and Legislation - ID: legislation/billsdgs/4JBD6 - Source: Bills Digest Service - Author: PRIESTLEY, Michael -...

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