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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. 35, 2019-20 3 OCTOBER 2019 Treasury Laws Amendment (Combating Illegal Phoenixing) Bill 2019 Paula Pyburne
    Date: 03/10/2019 - Collection: Bills and Legislation - ID: legislation/billsdgs/6945858 - Source: Bills Digest Service - Author: PYBURNE, Paula

  • ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ................................................................................................................... 4 Schedule 1—non-compliance with PAYG withholdings, and superannuation guarantee, obligations ............................................................................................................................................. 5 Background ......................................................................................................................................... 5 ‘Phoenix’ activity ............................................................................................................................ 5 Superannuation entitlements ........................................................................................................ 6 Pay as you go ................................................................................................................................. 6 Director penalty regime ................................................................................................................. 7 Basis of
    Date: 18/06/2012 - Collection: Bills and Legislation - ID: legislation/billsdgs/1720391 - Source: Bills Digest Service - Author: KYRGIOS, Christos

  • ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Committee consideration ................................................................................................................... 3 Financial implications ............................................................................................................................... 3 Key provisions .......................................................................................................................................... 4 BILLS DIGEST NO. 156, 2011-12 18 June 2012 Pay As You Go Withholding Non-compliance Tax Bill 2012 Christos Kyrgios Law and Bills Digest Section
    Date: 18/06/2012 - Collection: Bills and Legislation - ID: legislation/billsdgs/1720404 - Source: Bills Digest Service - Author: KYRGIOS, Christos

  • 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 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

  • 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. 125 1999-2000 Corporations Law Amendment (Employee Entitlements) Bill 2000 ISSN 1328-8091 
    Date: 03/03/2000 - Collection: Bills and Legislation - ID: legislation/billsdgs/2NY06 - Source: Bills Digest Service - Author: TAPLEY, Mark

  • 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. 71 1998-99 Corporate Law Economic Reform Program Bill 1998 ISSN 1328-8091 
    Date: 07/01/1999 - Collection: Bills and Legislation - ID: legislation/billsdgs/WY306 - Source: Bills Digest Service - Author: JONES, Lee - LANG, L...

  • -~,--__ o _ Department of the Parliamentary library Parliamentary Research Service BILLS DIGEST No. 1571994 Life Insurance Bill 1994 • J: . 0"it /;' . Guide to Index of Digests: Bills Digests are numbered according to the year in which . they are prepared. An index, listing Bills Digests alphabetically,
    Date: 30/06/1994 - Collection: Bills and Legislation - ID: legislation/billsdgs/SIW10 - Source: Bills Digest Service - Author: REID, Michael

  • Date: 01/12/2020 - Collection: Media - ID: media/pressclp/7667014 - Source: Age - Author: MITCHELL, Jeremy

  • Date: 25/11/2020 - Collection: Media - ID: media/pressclp/7656591 - Source: Age - Author: BROOK, Stephen - HUT...

  • Date: 25/11/2020 - Collection: Media - ID: media/pressclp/7657563 - Source: Sydney Morning Herald - Author: HUTCHINSON, Samantha...

  • Date: 12/11/2020 - Collection: Media - ID: media/pressclp/7628333 - Source: THE CONVERSATION - Author: FOERSTER, Anita

  • Date: 07/11/2020 - Collection: Media - ID: media/pressclp/7670996 - Source: Sydney Morning Herald - Author: HYLAND, Anne

  • Date: 06/11/2020 - Collection: Media - ID: media/pressclp/7623137 - Source: CRIKEY - Author: LEWIS, Charlie

  • Date: 05/11/2020 - Collection: Media - ID: media/pressclp/7705392 - Source: Australian Financial Revi... - Author: WOOTTON, Hannah

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