• 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. 104, 2019-20 12 JUNE 2020 Treasury Laws Amendment (Your Superannuation, Your Choice) Bill 2019 Robert
    Date: 12/06/2020 - Collection: Bills and Legislation - ID: legislation/billsdgs/7385705 - Source: Bills Digest Service - Author: ANDERSON, Robert, (D...

  • 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, 2019-20 3 FEBRUARY 2020 Treasury Laws Amendment (Recovering Unpaid Superannuation) Bill 2019 Robert Anderson
    Date: 03/02/2020 - Collection: Bills and Legislation - ID: legislation/billsdgs/7164037 - Source: Bills Digest Service - Author: ANDERSON, Robert, (D...

  • 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. 29, 2019-20 12 SEPTEMBER 2019 Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2019
    Date: 12/09/2019 - Collection: Bills and Legislation - ID: legislation/billsdgs/6906832 - Source: Bills Digest Service - Author: ANDERSON, Robert, (D...

  • 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. 24, 2018-19 13 SEPTEMBER 2018 Treasury Laws Amendment (2018 Measures No. 4) Bill 2018 Phillip
    Date: 13/09/2018 - Collection: Bills and Legislation - ID: legislation/billsdgs/6207015 - Source: Bills Digest Service - Author: HAWKINS, Phillip

  • 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. 128, 2017-18 21 JUNE 2018 Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2018
    Date: 21/06/2018 - Collection: Bills and Legislation - ID: legislation/billsdgs/6039700 - Source: Bills Digest Service - Author: HAWKINS, Phillip

  • 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. 99, 2014-15 11 MAY 2015 Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Bill 2015
    Date: 11/05/2015 - Collection: Bills and Legislation - ID: legislation/billsdgs/3823950 - Source: Bills Digest Service - Author: SWOBODA, Kai - PULLE...

  • 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 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 .................................................................................................................................................... 3 Background .............................................................................................................................................. 4 Other proposed superannuation changes .......................................................................................... 5 Summary of Superannuation Guarantee requirements ..................................................................... 5 History of the Superannuation Guarantee ......................................................................................... 7 Economic impact of the Superannuation Guarantee ....................................................................... 10 Superannuation industry overview .................................................................................................. 12 Basis of
    Date: 18/11/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/1234526 - Source: Bills Digest Service - Author: SWOBODA, Kai

  • 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 Basis of policy commitment ................................................................................................................ 2 Policy position of parties and independents ...................................................................................... 3 Government position ..................................................................................................................... 3 Other positions .............................................................................................................................. 3 Position of major interest groups ....................................................................................................... 4 Committee consideration ................................................................................................................... 4 Financial implications
    Date: 04/05/2011 - Collection: Bills and Legislation - ID: legislation/billsdgs/740425 - Source: Bills Digest Service - Author: WEBB, Richard, (DPL)

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 29 January 2009, no. 80, 2008-09, ISSN 1328-8091 Tax Laws Amendment (2008 Measures No. 6) Bill 2008 Bernard Pulle, Kali Sanyal and Leslie Nielson Economics Section (Background) Morag Donaldson Law and
    Date: 29/01/2009 - Collection: Bills and Legislation - ID: legislation/billsdgs/OFNS6 - Source: Bills Digest Service - Author: DONALDSON, Morag - N...

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 16 March 2007, no. 112, 2006-07, ISSN 1328-8091 Superannuation Legislation Amendment (Trustee Board and Other Measures) (Consequential Amendments) Bill 2007 Leslie Nielson Economics Section Contents Purpose . . . . . .
    Date: 16/03/2007 - Collection: Bills and Legislation - ID: legislation/billsdgs/LTIM6 - Source: Bills Digest Service - Author: NIELSON, Les

  • D E P A R T M E N T O F T H E P A R L I A M E N T A R Y L I B R A R Y Information and Research Services Taxation Laws Amendment Bill (No. 7) 1997 Bills Digest No. 129
    Date: 04/12/1997 - Collection: Bills and Legislation - ID: legislation/billsdgs/HRR30 - Source: Bills Digest Service - Author: FIELD, Chris, (DPL)

  • Parliamentary Research Service Department of the Parliamentary Library r rrll " .... """'. This Digest was prepared for debate and should not be taken as a complete guide to the legislation which may reflect amendments. Occupational. Superannuation Standards Regulations Application Bill 1992 Date Introduced: 19 August 1992 ,House: House of
    Date: 19/08/1992 - Collection: Bills and Legislation - ID: legislation/billsdgs/DPY00 - Source: Bills Digest Service