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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. 44, 2017-18 17 OCTOBER 2017 Treasury Laws Amendment (2017 Measures No. 6) Bill 2017 Liz
    Date: 17/10/2017 - Collection: Bills and Legislation - ID: legislation/billsdgs/5577529 - Source: Bills Digest Service - Author: WAKERLY, Liz

  • 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. 7, 2017-18 8 AUGUST 2017 Excise Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017 [and] Customs
    Date: 08/08/2017 - Collection: Bills and Legislation - ID: legislation/billsdgs/5442152 - Source: Bills Digest Service - Author: DAVIDSON, Paul - THO...

  • 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. 107, 2016-17 13 JUNE 2017 Treasury Laws Amendment (GST Low Value Goods) Bill 2017 Research
    Date: 13/06/2017 - Collection: Bills and Legislation - ID: legislation/billsdgs/5333676 - Source: Bills Digest Service - Author: Research Branch, Par...

  • 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. 116, 2015-16 4 MAY 2016 Tax and Superannuation Laws Amendment (2016 Measures No. 1) Bill
    Date: 04/05/2016 - Collection: Bills and Legislation - ID: legislation/billsdgs/4541053 - Source: Bills Digest Service - Author: SANYAL, Kali

  • 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 .................................................................................................................................................... 2 Background ......................................................................................................................................... 2 National Health Reform Agreement .............................................................................................. 2 Changes to Federal Financial Relations ......................................................................................... 3 Committee consideration ................................................................................................................... 4 Financial implications ............................................................................................................................... 4 Key provisions .......................................................................................................................................... 4 Schedule 1 ...................................................................................................................................... 4 Schedule 2 ...................................................................................................................................... 5 Schedule 3 ......................................................................................................................................
    Date: 18/06/2012 - Collection: Bills and Legislation - ID: legislation/billsdgs/1720410 - Source: Bills Digest Service - Author: DE BOER, Rebecca

  • 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

  • ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Brief overview of the Bill ..................................................................................................................... 3 Current arrangements for health financing ................................................................................... 4 National Health and Hospitals Network Agreement ..................................................................... 6 What will the Commonwealth fund? ............................................................................................ 6 How will the Commonwealth finance its undertakings? ............................................................... 7
    Date: 23/11/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/381375 - Source: Bills Digest Service - Author: DE BOER, Rebecca - W...

  •    BILLS DIGEST NO. 12, 2010-11  20 October 2010 Tradex Scheme Amendment Bill 2010    Paula Pyburne  Law and Bills Digest Section  Contents  Purpose .................................................................................................................................................... 2  History of the Bill...................................................................................................................................... 2  Background .............................................................................................................................................. 2  The Tradex Scheme........................................................................................................................ 2  Rationale for the Bill ...................................................................................................................... 3  The nature of partnership ............................................................................................................. 3  Committee consideration ................................................................................................................... 4  Financial implications ............................................................................................................................... 4  Key provisions .......................................................................................................................................... 4        ISSN 1328‐8091  2  Tradex Scheme Amendment Bill 2010    Tradex Scheme Amendment Bill 2010  Date introduced:  29 September 2010  House:  House of Representatives  Portfolio:  Innovation, Industry, Science and Research  Commencement:  Sections 1-3 on the day of Royal Assent; Schedule 1 on a day to be fixed  by Proclamation but no later than six months after Royal Assent  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/.  Purpose  The purpose of the Tradex Scheme Amendment Bill 2010 (the Bill) is to amend the Tradex Scheme  Act 1999 (the Tradex Act) to clarify the eligibility of partnerships and remove redundant provisions.  History of the Bill  An earlier version of the Tradex Scheme Amendment Bill 2010 was introduced into the House of  Representatives during the term of the 42nd Parliament.  However, that version of the Bill lapsed on  19 July 2010 when the Parliament was prorogued.  This version of the Bill replicates the earlier  version exactly.   Background  The Tradex Scheme  The Tradex Scheme (Tradex) is an Australian Government scheme which commenced on 24 June  2000.1 It provides up‐front exemptions from customs duty, and goods and services tax (GST), on                                                               1.   The Tradex Scheme arose from the former Coalition Government policy statement: Investing for Growth.  J Howard  (former Prime Minister), ‘Investing for Growth’, Address at National Press Club and Questions and Answers,  Canberra,  8  December  1997, viewed  8  October 2010, 
    Date: 20/10/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/300500 - Source: Bills Digest Service - Author: PYBURNE, Paula

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 23 June 2010, no. 188, 2009-10, ISSN 1328-8091 Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 John Murray Law and Bills Digest Section Contents Background and purpose ..........................................................................................................
    Date: 23/06/2010 - Collection: Bills and Legislation - ID: legislation/billsdgs/QA3X6 - Source: Bills Digest Service - Author: MURRAY, John, (DPS)

  • 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...

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