Taxation Law & Lawyers

These miscellaneous amendments are designed to ensure the law operates as intended by correcting technical or drafting defects, removing anomalies and ..

Miscellaneous amendments to Tax Laws Amendment (2011 Measures No. 2) Bill 2011.

This page contains information on how taxation laws may apply to employee benefit trust (EBT) structures.

Residency for tax purposes and income source are central concepts in our tax laws. For example, a company that is not incorporated in ..

The attached exposure draft and draft explanatory memorandum cover proposed miscellaneous amendments to the taxation laws, including ..

Tax Laws Amendment (2010 Measures No. 3) Act 2010. No. 90, 2010. An Act to amend the law relating to taxation and superannuation, and for ..

The attached exposure draft and draft explanatory memorandum relate to proposed minor amendments to the taxation laws. The community's ..

A Bill for an Act to amend the law relating to taxation and superannuation, and for related purposes. Administered by: Treasury. For other ..

Links to the legislation and explanatory memorandum in the ATO law database.

Immediately after the time specified in the Tax Laws Amendment (Transfer of Provisions) Act 2010 for the commencement of item 16 of ..

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 .. to confidentiality of information acquired under the taxation laws, ..

The attached exposure draft and draft explanatory memorandum relate to proposed minor amendments to the taxation laws. The community's ..

Tax Laws Amendment (2011 Measures No. 4) Bill 2011 .. A Bill for an Act to amend the law relating to taxation, and for related purposes ..

Tax Laws Amendment (2011 Measures No. .. A Bill for an Act to amend the law relating to taxation and the First Home Saver Accounts Act ..

GOOD GOveRNANCe AND pROmOTeR peNAlTy lAWS i. Michael D'Ascenzo. Commissioner of Taxation. The ATO recognises the important role tax advisers ..

The attached exposure draft and draft explanatory memorandum relate to proposed minor amendments to the taxation laws. The amendments ..

Tax Laws Amendment (2011 Measures No. 5) Act 2011. No. 62, 2011. An Act to amend the law relating to taxation, and for related purposes ..

i Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 No. , 2009 .. This Act may be cited as the Tax Laws Amendment (Confidentiality. 6 ..

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 .. An Act to amend the law relating to taxation, and for related purposes ..

Clean Energy (Tax Laws Amendments) Bill 2011. No. , 2011. (Treasury). A Bill for an Act to amend the law relating to taxation, and for related ..

Tax Laws Amendment (Research and Development) Act 2011. No. 93, 2011. An Act to amend the law relating to taxation and research and ..

Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction .. An Act to amend the law relating to taxation, and for related purposes ..

Taxation laws in the framework for confidentiality of taxpayer information . .. of that prepared for the Tax Laws Amendment (Confidentiality of Taxpayer ..

Tax Laws Amendment (2010 Measures No. 5) Act 2011. No. 61, 2011. An Act to amend the law relating to taxation, and for related purposes ..

Tax Laws AmeNDment (2011 mEASURES no. 2) bILL 2011 .. A New Tax System (Goods and Services Tax) Act 1999. ITAA 1997. Income Tax ..

Tax Laws Amendment (2010 Measures No. 5) Bill .. to amend the eligibility provisions for two categories of film tax offset in the Income Tax ..

Businesses in Australia are subject to tax laws imposed by local, state and federal governments. Income tax is the most important tax imposed ..

Tax Laws Amendment (2011 Measures No. 3) Act 2011. No. 51, 2011. An Act to amend the law relating to taxation, and for related purposes ..

Tax Laws Amendment (2011 Measures No. 7) Act 2011 .. Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 20. Schedule ..

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. 40 .. 1) Act 2010. 87. Tax Laws Amendment (Transfer of Provisions) Act 2010. 87 ..

Tax Laws Amendment (2011 Measures No. 8) Act 2011. No. 136, 2011. An Act to amend the law relating to taxation, and for related purposes ..

In this regard the sharing of information with other Revenue Offices and with the ATO across all taxation laws administered by OSR, is carried out in accordance ..

Tax Laws Amendment (2010 Measures No. 2) Bill 2010. No. , 2010 .. Taxation Laws Amendment Act 1985 40. Taxation Laws Amendment Act ..

Tax Laws Amendment (2011 Measures No. 6) Act 2011. No. 129, 2011. An Act to amend the law relating to taxation, and for related purposes ..

Tax Laws Amendment (2009 Measures No. .. the commencement of item 57 of Schedule 1 to the Tax Laws Amendment (2004 Measures No.

Tax Laws Amendment (2010 Measures No. .. Part 2—Amendments conditional on the Tax Laws Amendment (Confidentiality of Taxpayer ..

Tax Laws Amendment (2010 Measures No. 4) Act 2010. No. 136 .. Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 34 ..

Tax Laws Amendment (2009 GST Administration Measures) Act 2010. No. .. An Act to amend legislation relating to indirect tax, and for related ..

Tax Laws Amendment (Foreign Source Income Deferral) Act (No. .. An Act to amend the law relating to taxation, and for related purposes ..

Links to the legislation and explanatory memorandum in the ATO law database.

of information acquired under the taxation laws, and for other .. This Act may be cited as the Tax Laws Amendment (Confidentiality of Taxpayer ..

and addressing unintended outcomes. The minor amendments are part of the Government's commitment to the care and maintenance of the taxation laws. 1.3 ..

Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 .. This Act may be cited as the Tax Laws Amendment (2010 GST ..

Tax Laws Amendment (2010 GST Administration Measures No. .. 1 to the Tax Laws Amendment (2009 GST Administration Measures) Act ..

The A New Tax System (Taxation Laws Amendment) Bill (No.1) 1999 (the Bill) introduces a Pay As You Go (PAYG) system. The stated objectives of PAYG are to ..

Tax Laws Amendment (2011 Measures No. 6) Bill 2011 .. A Bill for an Act to amend the law relating to taxation, and for related purposes ..

There have been a number of changes to GST and other indirect tax law that affects fuel tax credits.

Part 2—Amendments contingent on the Tax Laws Amendment .. Taxation Laws Amendment (Company Distributions) Act 1987. 52. Taxation ..

A Bill for an Act to amend the law relating to taxation, and for related purposes. Administered by: Treasury. For authoritative information on the ..

Tax Laws Amendment (Transfer of Provisions) Act 2010. No. 79, 2010. An Act to amend the law relating to taxation, and for related purposes ..

Tax Laws Amendment (2010 GST Administration Measures No. .. A Bill for an Act to amend legislation relating to indirect tax, and for related ..

Review of Unlimited Amendment Periods in the Income Tax Laws ... 7 Tax Laws Amendment (Improvements to Self Assessment) Act (No.1) 2005, giving effect ..

Act No. 39 of 1999 as amended, taking into account amendments up to Act No. 75 of 2010. An Act to amend the law relating to taxation, and for ..

Tax Laws Amendment (2010 Measures No. 2) Act 2010. No. 75, 2010 .. Taxation Laws Amendment Act 1985 41. Taxation Laws Amendment ..

Items 1 - 15 – EXPOSURE DRAFT. 1. Inserts for. 1. Tax Laws Amendment (2012 Measures. 2. No. 2) Bill 2012: miscellaneous. 3 amendments to the taxation laws ..

Tax Laws Amendment (Public Benefit Test) Bill 2010. No. , 2010. (Senator Xenophon). A Bill for an Act to amend the Income Tax Assessment ..

Tax Laws Amendment (Political Contributions and Gifts) Act 2010. No. 16, 2010. An Act to amend the law relating to taxation, and for related ..

Tax Laws Amendment (2010 Measures No. 5) Bill 2010 .. A Bill for an Act to amend the law relating to taxation, and for related purposes ..

Amendment (Personal Income Tax Reduction) Act 2003. No. 45, 2003. An Act to amend taxation laws to reduce personal income tax, to increase ..

Items 6 - 11 – Taxation Laws Amendment Bill (No. 2) 1997. Date Introduced: .. to deny certain tax concessions to dual resident entities;. to remove the 'standard' ..

Information used in presentations to the Regional Tax Practitioners Working Groups in the first half of 2011 to help them manage promoter ..

This Act may be cited as the Taxation Laws Amendment Act 1992. (Minister's second reading speech made in- House of Representatives on 19 December 1991 ..

Items 1 - 18 – (Treasury). A Bill for an Act to amend the law relating to confidentiality of information acquired under the taxation laws, and for other purposes ..

Tax Laws Amendment (2011 Measures No. 3) Bill 2011. No. , 2011. (Treasury). A Bill for an Act to amend the law relating to taxation, and for ..

Tax Laws Amendment (2006 Measures No. 2) Act .. Immediately after the commencement of Schedule 7 to the Tax Laws Amendment (2004 ..

Rich Text Format - The minor amendments are part of the Government's commitment to the care and maintenance of the taxation laws. Minor amendment packages include ..

Bills Digest 15 1996-97. Taxation Laws Amendment Bill (No. 2) 1996. WARNING: This Digest is prepared for debate. It reflects the legislation as introduced and ..

to provide that the instalment income of certain taxpayers includes net gains in the taxation of financial arrangements;. Tax Laws Amendment (Taxation of ..

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2011. No. 44, 2011. An Act to amend the law relating to taxation, and ..

1.1 The Tax Laws Amendment (2011 Measures No. 8) Bill 2011 (TLAB 8) and the Pay As You Go Withholding Non-compliance Tax Bill 2011 ..

Tax Laws Amendment (2004 Measures No. 2) Act 2004. Act No. 83 of 2004 as amended. This compilation was prepared on 14 April 2005 ..

Other laws do not exempt a person from TFN withholding tax. 221YHZZC. .. This Act may be cited as the Taxation Laws Amendment Act (No. 3) 1991.

AMENDMENT ACT (No. 4) 1994 No. 181 of 1994 - SECT 1 Short title. 1. This Act may be cited as the Taxation Laws Amendment Act (No.

Tax Laws Amendment (2011 Measures No. 8) Bill 2011. The Taxation Committee of the Business Law Section of the Law Council of Australia ( ..

Exposure Draft- Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 and Explanatory Memorandum Submission to the ..

Amendment (2011 Measures No. 8) Bill 2011. Type: Government; Portfolio: Treasury; Originating house: House of Representatives; Status: Act ..

Tax Laws Amendment (2011 Measures No. 8) Bill 2011 .. A Bill for an Act to amend the law relating to taxation, and for related purposes ..

Amendment Act (No. 3) 1998. No. 47, 1998 .. No. 47, 1998. An Act to amend the law relating to taxation, and for related purposes. Contents. 1.

Australia's existing taxation laws were in desperate need of an overhaul, Board .. Speaking on the role of the Board at the Taxation Institute of ..

An Act to amend various laws relating to taxation, and for other purposes. Administered by: ... This Act may be cited as the Taxation Laws Amendment Act 1984.

Amendment (Baby Bonus) Act 2002. No. 32, 2002. An Act to amend the law relating to taxation, and for related purposes. Contents. 1...... Short ..

Amendment Act (No. 1) 1999. No. .. Part 3—Amendment of the Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998 43 ..

9) Bill 2011. No. , 2011. (Treasury). A Bill for an Act to amend the law relating to taxation and superannuation, and for other purposes. Contents ..

- Exposure Draft — Tax Incentives for the Shipping Industry.

(b) if there are no taxation laws of that country applicable to the entity or the entity's residency status cannot be determined under those laws: ..

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009 ... Taxation laws in the framework for confidentiality of taxpayer ..

Amendment (Farm Management Deposits) Act 1998. No. 85, 1998 .. Taxation (Interest on Overpayments and Early Payments) Act 1983. Taxation ..

Detailed explanation of new law. Schedule X—Miscellaneous amendments to the taxation laws. Amendments related to the Minerals Resource Rent Tax ..

The Tax Laws Amendment (2011 Measures No. 8) Bill 2011 and the Pay As You. Go Withholding Non-Compliance Tax Bill 2011 propose four sets of changes to ..

Items 15 - 29 – The purpose of the Taxation Laws Amendment Bill (No.4) 1999 (the Bill), .. Enable the Commissioner of Taxation to provide information to the New ..

Amendment Act (No. 3) 1999. No. 11, 1999 ... 8AAZN Overpayments made by the Commissioner under taxation laws... Taxation (Interest on ..

Act No. 101 of 2006 as amended, taking into account amendments up to Tax Laws Amendment (2011 Measures No. 2) Act 2011. An Act to ..

Tax Laws Amendment (2004 Measures No. 7) Act 2005 .. Taxation Laws Amendment (Company Law Review) Act 1998 67. Taxation Laws ..

You must comply with the taxation laws in the conduct of your personal affairs. (3). If: (a) .. performing your duties and obligations under the taxation laws on time ..

The Taxation Laws Amendment Bill (No.5) 1998 which was introduced into the House of Representatives on 2 July 1998 included the above measures. That Bill ..

Identify impediments in current Australian tax laws (at the Commonwealth, State and Territory level) to the development and provision of Islamic financial ..

The Tax Laws Amendment (2011 Measures No. 9) Bill 2011 is similar to other tax amendment bills in that it has a package of measures designed to fine tune or ..

The Australian Law Reform Commission (ALRC) makes the following submission to the Senate Standing Committee of Privileges Inquiry into ..

Amendment (2004 Measures No. 6) Bill 2004. No. , 2004 .. Immediately after the Taxation Laws Amendment Act (No. 8) 2003 received the Royal ..

10+ items – Taxation Law. Legislation : Cth; Courts & tribunals and their ..

Amendment (2011 Measures No. 5) Bill 2011 The Government is implementing a Board of Taxation recommendation that the measure apply from the ..

TAXATION LAWS AMENDMENT (TRUST LOSS AND OTHER .. (a) Subsection 2(1) (item 62) of the Taxation Laws Amendment Act (No.

TAXATION LAWS AMENDMENT ACT (NO. 3) 1998 - NOTES. Act No. 47 of 1998 as amended. This compilation was prepared on 2 September ..

TAXATION LAWS AMENDMENT ACT (NO. 4) 1985 - NOTES. Act No. .. Tax Laws Amendment (2010 Measures No. 2) Act 2010. 75, 2010 ..

Notes to the Taxation Laws Amendment Act (No. 4) 2000. Note 1 .. (a) Subsection 2(1) (items 35-37) of the Taxation Laws Amendment Act (No.

TAXATION LAWS AMENDMENT ACT (NO. 3) 1997 - NOTES. Act No. 147 of 1997 as amended. This compilation was prepared on 3 September ..

AMENDMENT ACT (NO. 3) 1998. TABLE OF PROVISIONS Long Title 1. Short title [see Note 1] 2. Commencement [see Note 1] 3. Schedule(s) ..

TAXATION LAWS AMENDMENT ACT (NO. 1) 1998 - NOTES. Act No. 16 of 1998 as amended. This compilation was prepared on 23 September ..

TAXATION LAWS AMENDMENT (SOFTWARE DEPRECIATION) ACT 1999 - NOTES. Act No. 39 of 1999 as amended. This compilation was ..

Amendment (2011 Measures No. 2) Bill 2011 Self managed superannuation fund investment in collectables and personal use assets Schedule 2 to ..

AMENDMENT (TRUST LOSS AND OTHER DEDUCTIONS) ACT 1998. TABLE OF PROVISIONS Long Title 1. Short title [see Note 1] 2.

TAXATION LAWS AMENDMENT (COMPANY DISTRIBUTIONS) ACT 1987 - NOTES. Act No. 58 of 1987 as amended. This compilation was ..

AMENDMENT ACT (NO. 2) 2000. TABLE OF PROVISIONS Long Title 1. Short title [see Note 1] 2. Commencement [see Note 1] 3. Schedule(s) ..

AMENDMENT (COMPANY LAW REVIEW) ACT 1998. TABLE OF PROVISIONS Long Title 1. Short title 2. Commencement 3. Schedule(s) ..

Amendment (2011 Measures No. 9) Bill 2011 Financial impact: This measure is expected to have an unquantifiable, but expected to be negligible, ..

AMENDMENT ACT (NO. 2) 1999. TABLE OF PROVISIONS Long Title 1. Short title [see Note 1] 2. Commencement [see Note 1] 3. Schedule(s) ..

AMENDMENT (2011 MEASURES NO. 2) BILL 2011. 2010- .. Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. 40. Part 7--Section ..

2010-2011. The Parliament of the. Commonwealth of Australia. HOUSE OF REPRESENTATIVES. Presented and read a first time. Tax Laws Amendment ( ..

Schedule(s) SCHEDULE 1 - Running balance accounts, general interest charge and related matters SCHEDULE 2 - Measures to deal with abuse of foreign tax ..

AMENDMENT ACT 1986 - NOTES. Act No. 46 of 1986 as amended. This compilation was prepared on 13 September 2010 taking into ..

TAXATION LAWS AMENDMENT ACT (NO. 2) 1987 - NOTES. Act No. 62 of 1987 as amended. This compilation was prepared on 24 September ..

TAXATION LAWS AMENDMENT ACT (NO. 5) 1988 - NOTES. Act No. 153 of 1988 as amended. This compilation was prepared on 22 ..

TAXATION LAWS AMENDMENT ACT (NO. 4) 1988 - NOTES. Act No. 95 of 1988 as amended. This compilation was prepared on 23 September ..

TAXATION LAWS AMENDMENT ACT (NO. 4) 1992 - NOTES. Act No. 191 of 1992 as amended. This compilation was prepared on 14 ..

AMENDMENT (RESEARCH AND DEVELOPMENT) ACT 2001. TABLE OF PROVISIONS Long Title 1. Short title 2. Commencement 3.

TAXATION LAWS AMENDMENT ACT (NO. 2) 1994 - NOTES. Act No. 82 of 1994 as amended. This compilation was prepared on 28 September ..

AMENDMENT ACT (NO. 6) 2001. TABLE OF PROVISIONS Long Title 1. Short title [see Note 1] 2. Commencement [see Note 1] 3. Schedule(s) ..

TAXATION LAWS AMENDMENT (FRINGE BENEFITS AND SUBSTANTIATION) ACT 1987 - NOTES. Act No. 139 of 1987 as amended ..

AMENDMENT (STRONGER, FAIRER, SIMPLER AND OTHER MEASURES) BILL .. This Act may be cited as the Tax Laws Amendment (Stronger,. 6 ..

A Bill for an Act to amend the law relating to. taxation, and for related purposes. i Tax Laws Amendment (2011 Measures No. 6) Bill 2011 No. , 2011. Contents ..

TAXATION LAWS AMENDMENT ACT (NO. 2) 1992 - NOTES. Act No. 80 of 1992 as amended. This compilation was prepared on 9 September ..

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1989 - NOTES. Act No. 105 of 1989 as amended. This compilation was prepared ..

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 - NOTES. Act No. 208 of 1992 as amended. This compilation was prepared ..

TAX LAWS AMENDMENT (2011 MEASURES NO. 5) BILL 2011 .. This Act may be cited as the Tax Laws Amendment (2011. 5. Measures No.

When duty or tax payable 9. Default assessments 10. 11. Amendment of assessments 12. Assessments in relation to deceased persons 13. Pending appeal or ..

AMENDMENT ACT 1992 - NOTES. Act No. 35 of 1992 as amended. This compilation was prepared on 23 September 2010 taking into ..

AMENDMENT (2010 MEASURES NO. 2) BILL 2010 .. Part 2--Amendments contingent on the Tax Laws Amendment. (2010 Measures No.

TAXATION LAWS AMENDMENT ACT (NO. 2) 1991 - NOTES. Act No. 100 of 1991 as amended. This compilation was prepared on 23 ..

AMENDMENT ACT (NO. 1) 2001. TABLE OF PROVISIONS Long Title 1. Short title 2. Commencement 3. Schedule(s) SCHEDULE 2 ..

AMENDMENT ACT (NO. 4) 1994. TABLE OF PROVISIONS Long Title 1. 2. 3. SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 ..

Application of deductions in payment of tax 11. Employer failing to issue group certificate or deliver tax stamps sheet 12. Duties of eligible paying authorities 13.

Ineligible income tax remission decisions 7. 8. When taxation objections are to be made 9. Commissioner to consider applications for extension of time 10.

contributions 38. Application of amendment 39. Object of Division 40. Interpretation 41. Ascertainment of surplus or deficit 42. Carry forward of franking ..

Commencement 3. Principal Act 4. Exempt car benefits 5. Taxable value of car fringe benefits-statutory formula 6. Taxable value of car fringe benefits-cost basis ..

AMENDMENT (SUPERANNUATION) ACT 1989. TABLE OF PROVISIONS Long Title 1. Short title 2. Commencement 3. Principal Act 4.

AMENDMENT ACT (NO. 1) 1997 - SCHEDULE 3. Amendment of the Income Tax Assessment Act 1936: employee share schemes ..

Deductions for superannuation contributions by eligible persons 9. 10. Interpretation 11. Operation of Part 12. Tax benefits 13. Cancellation of tax benefits etc.

AMENDMENT ACT (NO. 2) 1991. TABLE OF PROVISIONS Long Title 1. Short title 2. Commencement 3. Principal Act 4. Indexation factor for ..

AMENDMENT ACT (NO. 3) 1998 - SCHEDULE 3. Charitable trusts. Part 1 -- Income Tax Assessment Act 1997. 1 Section 50‑5 (table items 1.1 ..

Penalty taxes to be alternative to prosecution for certain offences 24. Modification of limitation laws applying to the recovery of tax debts 25. Principal Act 26.

Short title 2. Commencement 3. Principal Act 4. Interpretation 5. Foreign income and foreign tax 6. Grossing-up of foreign income 7. Income beneficially derived ..

AMENDMENT (SOFTWARE DEPRECIATION) BILL 1999 .. A Bill for an Act to amend the law relating to taxation, and for related purposes ..

Amendment (Trust Loss and Other Deductions) Act 1998. 2 Subitem 22(1) of Schedule 1. After "this item", insert "and item 22A". 3 Subitems 22(2) ..

AMENDMENT ACT (NO. 3) 1998 - SCHEDULE 9. Savings tax offset. Part 1 -- Income Tax Assessment Act 1997. 1 Section 13‑1 (table entry ..

AMENDMENT (CONFIDENTIALITY OF TAXPAYER INFORMATION) BILL 2010 .. This Act may be cited as the Tax Laws Amendment (Confidentiality ..

Income of superannuation funds and approved deposit funds to be taxed exclusively under this Division 32. 33. Rebates and provisional tax 34. Interpretation 35 ..

AMENDMENT ACT (NO. 2) 2000 - SCHEDULE 8. Company Law Review Amendments. Part 1 -- Income Tax Assessment Act 1936 ..

TAX LAWS AMENDMENT (2010 MEASURES NO. 1) ACT 2010 - NOTES. Act No. 56 of 2010 as amended. This compilation was prepared on ..

AMENDMENT ACT (NO. 2) 2000 - SCHEDULE 1. CFCs and capital gains tax. Part 1 -- Amendments based on old CGT law. Income Tax ..

AMENDMENT ACT (NO. 4) 1992. TABLE OF PROVISIONS Long Title 1. Short title 2. Commencement 3. Principal Act 4. Index of payments ..

AMENDMENT ACT (NO. 1) 1999 - SCHEDULE 12. FBT record keeping exemption. Part 1 -- Fringe Benefits Tax Assessment Act 1986. 1 At the ..

AMENDMENT ACT (NO. 2) 2000 - SCHEDULE 10. Concessional tracing rules for company loss etc. provisions. Part 1 -- Family trust tracing ..

Amendment Act (No. 1) 2001 Act No. 72 of 2001 as amended. This compilation was prepared on 6 August 2002. [This Act was amended by Act ..

(TECHNICAL AMENDMENTS) ACT 1998 - SCHEDULE 1. Self-assessment system. Part 1 -- Taxation Administration Act 1953. 1 Section ..

AMENDMENT ACT (NO. 4) 1994 - SCHEDULE 2. SCHEDULE 2 Section 3. AMENDMENTS RELATING TO POOLED DEVELOPMENT FUNDS ..

AMENDMENT (PRIVATE HEALTH INSURANCE) ACT 1998 - SCHEDULE 2. - Amendment of the Income Tax Assessment Act 1997 ..

Modification of limitation laws applying to the recovery of tax debts 43. Application of amendments 44. Principal Act 45. Application and transitional provisions ..

Items 34 - 46 – TAXATION LAWS AMENDMENT (COMPANY LAW REVIEW) BILL 1998 .. and associated tax laws as a result of changes to the Corporations Law.

AMENDMENT (LANDCARE AND WATER FACILITY TAX OFFSET) ACT 1998 - SCHEDULE 1. - Landcare and water facility tax offset Part 1— ..

AMENDMENT ACT (NO. 5) 1988 - SECT 27. 27. After section 159ZQ of the Principal Act the following Subdivision is. inserted: "Subdivision ..

AMENDMENT (TRANSFER OF PROVISIONS) BILL 2010 .. Taxation Office (ATO) publishes rulings about the interpretation of taxation laws.

Preparation of returns etc. on behalf of registered tax agents 6. Advertising etc. by persons other than registered tax agents 7. Principal Act 8. Foreign income ..

AMENDMENT ACT (NO. 3) 2001 - SCHEDULE 4. - Amendments relating to Treasury Note yield rate and general interest charge ..

AMENDMENT ACT (NO. 4) 2003 - SCHEDULE 4. Refundable tax offset rules. Income Tax Assessment Act 1997. 1 Subsection 65‑25(2) (table ..

AMENDMENT ACT (NO. 2) 1997 - SCHEDULE 5. Interest withholding tax and related provisions. Part 1 -- Interest paid by companies on ..

AMENDMENT ACT (NO. 3) 1987 - SECT 37. Provisional tax for 1987-88 year. 37. (1) For the purposes of the application of subsection 221YC ..

AMENDMENT ACT (NO. 2) 1991 - SECT 19. Exemption of income earned in overseas employment. 19. Section 23AG of the Principal Act is ..

AMENDMENT BILL (NO. 6) 2001. 1998-1999-2000- .. 1 Short title. This Act may be cited as the Taxation Laws Amendment Act (No. 6) 2001.

AMENDMENT ACT (NO. 3) 2003. TABLE OF PROVISIONS Long Title 1. Short title [see Note 1] 2. Commencement 3. Schedule(s) 5. No tax ..

AMENDMENT ACT (NO. 3) 2003 - SCHEDULE 5. Petroleum resource rent tax. Petroleum Resource Rent Tax Assessment Act 1987. 1 Section ..

AMENDMENT ACT (NO. 4) 1997 - SCHEDULE 3. Group certificates for employees ceasing employment. Part 1 -- Amendment of the Income ..

AMENDMENT ACT (NO. 2) 1999 - SCHEDULE 4. Franking credits, franking debits and the intercorporate dividend rebate. Income Tax ..

AMENDMENT ACT (NO. 3) 1989 - SECT 28. 28. After section 3D of the Principal Act the following sections are. inserted in Part IA: Provision of ..

AMENDMENT (STRUCTURED SETTLEMENTS AND STRUCTURED ORDERS) ACT 2002 - SCHEDULE 1. Structured settlements and ..

TAX LAWS AMENDMENT (2006 MEASURES NO. 2) ACT 2006 - NOTES. Act No. 58 of 2006 as amended. This compilation was prepared on ..

AMENDMENT BILL (NO. 5) 2003. 2002-2003 .. A Tax System Redesigned. Review of Business Taxation: A Tax System Redesigned. ADI ..

AMENDMENT ACT (NO. 5) 2002. TABLE OF PROVISIONS Long Title 1. Short title [see Note 1] 2. Commencement 3. Schedule(s) SCHEDULE ..

AMENDMENT BILL (NO. 6) 2003. 2002-2003 .. 1 Short title. This Act may be cited as the Taxation Laws Amendment Act (No. 6) 2003.

AMENDMENT ACT (NO. 1) 2004 - SCHEDULE 3. Gifts and covenants. Income Tax Assessment Act 1997. 2 Subsection 30‑5(4B). Repeal the ..

AMENDMENT (RESEARCH AND DEVELOPMENT) ACT 2001 - SCHEDULE 3. Refundable tax offset. Income Tax Assessment Act 1936 ..

AMENDMENT (COMPANY LAW REVIEW) ACT 1998 - SCHEDULE 2. Tainting rule. Income Tax Assessment Act 1936. 1 Section 160APA ..

AMENDMENT ACT (NO. 1) 1998 - SCHEDULE 5. Technical amendments of the Income Tax Assessment Act 1997. 1 At the end of subsection ..

AMENDMENT ACT (NO. 4) 1994 - SCHEDULE 4. SCHEDULE 4 Section 3. AMENDMENTS RELATING TO RESEARCH AND ..

TAXATION LAWS AMENDMENT ACT (NO. 5) 2003 - NOTES. Act No. 142 of 2003 as amended. This compilation was prepared on 16 August ..

AMENDMENT ACT (NO. 4) 1999 - SCHEDULE 1. Income tax deductions for gifts. Income Tax Assessment Act 1997. 1 Subsection 30‑20(2) ..

The amendments to the Taxation Laws Amendment (Research and Development) Bill 2001 (R&D Bill) make minor changes of a technical or clarifying nature.

Interpretation 11. Uplifted provisional tax amount 12. Additional tax where income under-estimated or where PAYE deductions over-estimated 13. Application 14 ..

AMENDMENT ACT (NO. 5) 2001 - SCHEDULE 1. Religious practitioners. A New Tax System (Australian Business Number) Act 1999 ..

AMENDMENT (COMPANY LAW REVIEW) ACT 1998 - SCHEDULE 6. Amendment of the Income Tax Assessment Act 1997. Part 1 -- Bonus ..

This Act may be cited as the Taxation Laws Amendment (Foreign Income) Act 1990. (Minister's second reading speech made in House of Representatives on 13 ..

HOUSE OF REPRESENTATIVES. Presented and read a first time. Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill ..

Glossary....................................................... 1. General outline and financial impact..............................

AMENDMENT ACT (No. 2) 1986. No. 49, 1986. TAXATION LAWS AMENDMENT ACT (No. 2) 1986. No. 49, 1986 - TABLE OF PROVISIONS ..

Schedule 1 TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992 - LONG TITLE An Act to amend the law relating to taxation TAXATION LAWS ..

This Act may be cited as the Taxation Laws Amendment Act 1985. (Minister's second reading speech made in- House of Representatives on 5th May 1985; ..

On 29 June 2011 Tax Laws Amendment (2011 Measures No. 5) Act 2011 received royal assent. This Act enables streaming of franked ..

Board of Taxation to Review Australia's Tax Laws to Ensure Islamic Finance Market Can Expand. The Assistant Treasurer, Senator Nick Sherry ..

Tax Laws Amendment (2011 Measures No. 3) Bill 2011. Warning: This Digest was prepared for debate. It reflects the legislation as introduced ..

Amendment (Trust Loss and Other Deductions) Act 1998 .. Part 4—Superannuation Contributions Tax (Assessment and Collection) Act 1997 29 ..

Amendment Act (No. 1) 2003. No. 12, 2003. An Act to amend the law relating to taxation, and for related purposes. Contents. 1...... Short title.

Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011. No. , 2011 .. Income Tax (Transitional Provisions) Act 1997 13 ..

Inquiry into Tax Laws Amendment (Public Benefit Test) Bill 2010 . ... 12 Section 55 of the Constitution states 'Laws imposing taxation shall deal only with the ..

Tax Laws Amendment (Simplified Superannuation) Act 2007. No. 9, 2007. An Act to amend the law relating to taxation, superannuation, social ..

Amendment Bill (No. .. The provisions in the current Bill regarding the taxation treatment of foreign expatriates or temporary residents were ..

69, 2010–11. 24 February 2011. Tax Laws Amendment (Temporary Flood Reconstruction. Levy) Bill 2011. Morag Donaldson. Law and Bills Digest Section ..

Schedule 4 to this Bill amends the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (TOFA Act) to give the Commissioner ..

C2011C00610. Tax Laws Amendment (Transfer of Provisions) Act 2010 .. Division 2—Division 5 of the Income Tax Assessment Act 1997 43 ..

Items 6 - 21 – Taxation Laws Amendment Bill (No. 4) 1998 .. Item 29 was introduced in its current form on 2 July 1998 in Taxation Laws Amendment Bill (No.

Numerical Index | Alphabetical Index. Bills Digest No.157 1997-98. Taxation Laws Improvement Bill (No. 2) 1997. WARNING: This Digest was prepared for ..

There has been a lot of commentary and debate recently, particularly by those in the tax advising industry, about the state of Australia's tax laws and the ..

Amendment Bill (No.6) 1999 .. 26 of 11 March 1998, that measures would be introduced on the taxation of spectrum licences. The first measure ..

Tax Laws Amendment (2006 Measures No. 1) Act 2006. No. 32, 2006. An Act to amend the law relating to taxation, and for related purposes ..

Amendment Bill (No. 4) 1998. No. , 1998 (Treasury) A Bill for an Act to amend the law relating to taxation. 9804820 - 1147/31.3.1998 - (48/97) Cat ..

Amendment (Company Law Review) Bill 1998. No. , 1998 (Treasury) A Bill for an Act to amend the law relating to taxation, and for related ..

1998. The Parliament of the. Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time. Taxation Laws Amendment Bill (No.

Amendment Act (No. 2) 2000. No. 58, 2000 .. Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 61. Taxation Laws ..

Rich Text Format - Tax Laws Amendment (2010 Measures No. .. Part 7, Immediately after the commencement of Schedule 2 to the Tax Laws Amendment (2008 Measures No.

3.1 In a discussion paper issued prior to the enactment of the post RoSA tax rulings laws, the Commonwealth Treasury said: Providing more legally binding ..

As a consequence, current tax laws, which have continued to rely significantly on legal form, .. Current tax laws have resulted in tax-based timing and character ..

Tax Laws Amendment (2011 Measures No. 8) Bill 2011 [Provisions] Pay As You Go Withholding Non-compliance Tax Bill 2011 [Provisions] ..

by B Pulle -  -  25. Financial impact of measures in the Bill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25. Commitment to improve the quality of the taxation laws .

Amendment Bill (No. .. change in the underlying interests in the entity for the purposes of the capital gains tax;; small business roll-over relief from ..

Treaties - Links. Table of contents: Legislation (Australia) - Updated electronic versions of Australian laws; Domestic implementation of treaties (Australia) ..

Tax Laws Amendment (2008 Measures No. 2) Act 2008. No. 38, 2008. An Act to amend the law relating to taxation, and for related purposes ..

Limited Recourse Borrowings by Superannuation Funds (Instalment Warrants) · Exposure Draft - Miscellaneous amendments to the taxation laws · Discussion ..

by J Grace -  Tax Laws Amendment (2006 Measures No. 1) Bill 2006. Jane Grace and Thomas John. Law and Bills Digest Section. Contents. Glossary .

The government will introduce amendments to the income tax laws to prevent the .. Repeal of certain unlimited amendment periods in the income tax laws ..

Act No. 41 of 2011 as made. An Act to amend the law relating to taxation and superannuation, and for related purposes. Administered by: ..

The call for a Board of Taxation arose from the perception among businesses and their advisers that their views on the development of tax laws and the ..

This Act may be cited as the Taxation Laws Amendment Act (No. 2) 1995. (Minister's second reading speech made in- House of Representatives on 22 June ..

Tax Laws Amendment (2011. 2. Miscellaneous Measures) Bill (No. 1). 3. 2011: tax exempt body "in Australia". 4 requirements. 5. 6. EXPOSURE DRAFT. 7 ..

Amendment Bill (No. 11) 1999. Date Introduced: 9 .. This system may result in double taxation if a taxpayer makes income from a foreign source.

Parliamentary Library. IN F O R M A T IO N A N D R E S E A R C H S E R V IC E S. Bills Digest. No. 161 2001–02. Taxation Laws Amendment (Superannuation) ..

Tax Laws Amendment (2009 Measures No. 1) Act 2009. No. 27, 2009. An Act to amend the law relating to taxation, and for other purposes ..

Taxation Laws Amendment Bill (No. .. In contrast, production-based taxes, such as the crude oil excise, are not tied directly to profitability.

The committee supports the discontinuation of tax deductibility for political donations and recommends that Schedule 1 of the Tax Laws Amendment (2008 ..

Exposure Draft: Taxation Laws Amendment (Improvements to Self Assessment) Bill. (No. .. Taxation Laws Amendment (Self Assessment) Act 1992 to include a ..

This Act may be cited as the Taxation Laws Amendment Act 1988. (Minister's second reading speech made in- House of Representatives on 9 December 1988 ..

by B Pulle -  - Schedule 11—Technical correction to the Taxation Laws Amendment Act (No. 8) 2003 .. makes consequential amendments to the income tax laws which will: ..

the Australian Taxation Office (ATO) - we administer the relevant super laws for SMSFs and work with you to help you meet your obligations ..

(b) if there are no taxation laws of that country applicable to the entity or the entity's residency status cannot be determined under those laws: ..

Taxation Laws Amendment (Baby Bonus) Bill 2002 .. To provide a mechanism for a 'refund' of previously paid tax on the birth of an eligible ..

Amendment Bill (No. 7) 2003. No. , 2003. (Treasury) .. 1 Short title. This Act may be cited as the Taxation Laws Amendment Act (No. 7) 2003.

The recent High Court decision in Commissioner of Taxation v Bamford .. today made a commitment to update Australia's trust taxation laws.

Amendment Bill (No. .. extend the range of people who may make pay as you go payments on amounts notified by the Australian Taxation Office.

This Act may be cited as the Taxation Laws Amendment (Tax File Numbers) Act 1988. (Minister's second reading speech made in- House of Representatives on ..

This Act may be cited as the Taxation Laws Amendment(Self Assessment) Act 1992. (Minister's second reading speech made in- House of Representatives on ..

Items 12 - 17 – Abbreviation. Definition. ABN. Australian Business Number. ANTS. Government's Tax Reform Document: Tax Reform: not a new tax, a new tax ..

Amendment (self assessment) Act 1992, Explanatory Memorandum. Taxation Laws Amendment (tax administration) Act 2000, Explanatory ..

Amendment (Software Depreciation) Act 1999. No. 39, 1999 .. An Act to amend the law relating to taxation, and for related purposes. Contents. 1.

Amendment Act (No. 8) 2000. No. 156, 2000 .. No. 156, 2000. An Act to amend the law relating to taxation, and for related purposes. Contents. 1.

Amendment Bill (No. 8) 1999. WARNING: This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass ..

Amendment Bill (No.11) 1999. 20 June 2000. © Commonwealth of Australia 2000. ISSN 1326-9321 ..

Tax Laws Amendment (2008 Measures No. 5) Act 2008. No. 145, 2008. An Act to amend the law relating to taxation, and for related purposes ..

Links to the legislation and explanatory memorandum in the ATO law database.

On 26 June 2007 the Government announced the Review of Discretions in the Income Tax Laws and released a Treasury discussion paper ..

Commencement: The Act which may be cited as the Taxation Laws Amendment Act (No. 6) 1997, commences on the day it receives Royal Assent.

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. No. 101, 2006. An Act to amend the law relating to taxation, and for related ..

Amendment Act (No. 2) 1997. No. .. Schedule 2—Amendment of the Income Tax Assessment Act 1936: Withholding tax avoidance. Schedule ..

Information about tax consequences of going overseas, including changes to the CGT laws. Leaving Australia - lodging your tax return. If you are leaving ..

Under the Taxation Laws Amendment (Company Law Review) Act 1998 a share capital account to which amounts other than share capital ..

Amendment (Software Depreciation) Bill 1999. WARNING: This Digest was prepared for debate. It reflects the legislation as introduced and does ..

Dissenting Report: Tax Laws Amendment (2011 Measures No. 8) Bill 2011 and Pay As. You Go Withholding Non-Compliance Tax Bill 2011 ..

Commissioner of Taxation's duty to administer the laws as enacted by the. Parliament. .. Taxation laws are different to other laws such as the Corporations law.

AMENDMENT ACT (No. 1) 1998. Compilation Information. A graphic exists here. Taxation Laws Amendment Act (No. 1) 1998 Act No.

Items 27 - 32 – Taxation Laws Amendment Act (No. 2) 1999. No. 93, 1999 .. Part 2—Income Tax (Transitional Provisions) Act 1997 36. Part 3—Income Tax ..

incurred on research and development activities where the service involves the application of taxation laws. X. Assisting your client with tax concessions for ..

Taxation Administration Act 1953 by the Tax Laws Amendment. (2009 Measures No. 1) Act 2009. 1.3. RESC are any employer contributions to superannuation ..

Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009. No. 62, 2009. An Act to amend the law relating to taxation and superannuation, ..

1.1 The Tax Laws Amendment (2011 Measures No. .. 1.5 The Coalition also supports Schedule 4, which clarifies the tax treatment of gaseous ..

The Taxation Laws Amendment (Venture Capital) Bill 2002 (the TLA(VC) Bill) amends the Income Tax Assessment Act 1936 (ITAA 1936) and ..

Tax Laws Amendment (2006 Measures No. 4) Act 2006. No. 168, 2006. An Act to amend the law relating to taxation, and for related purposes ..

The Taxation Institute of Australia (Taxation Institute) is pleased to provide comments in relation to the exposure draft of the Tax Laws Amendment (Foreign ..

Taxation Laws Amendment Bill (No. 9) 2003. WARNING: .. A New Tax System (Goods and Services Tax) Act 1999. ITAA 1936. Income Tax ..

Tax Laws Amendment (2007 Measures No. 4) Bill 2007 .. A Bill for an Act to amend the law relating to taxation, and for related purposes ..

Act No. 107 of 2003 as amended, taking into account amendments up to Act No. 75 of 2010. An Act to amend the law relating to taxation, and ..

Tax Laws Amendment (2005 Measures No. 2) Act 2005. No. 78, 2005. An Act to amend the law relating to taxation, and for related purposes ..

Amendment (CPI Indexation) Bill 1999 .. on which the Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 received Royal Assent).

The Taxation Laws Amendment Bill (No. 8) 2000 was introduced into the House of. Representatives on 12 October 2000 and passed that chamber on 6 ..

Amendment (Infrastructure Borrowings) Bill 1997 .. that provides a tax incentive to encourage private investment in large infrastructure projects.

Tax Laws Amendment (2009 Measures No. 2) Act 2009. No. 42, 2009 .. Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 53 ..

Amendment (Company Law Review) Act 1998. No. 63, 1998 .. An Act to amend the law relating to taxation, and for related purposes. Contents. 1.

Tax Laws Amendment (2007 Measures No. 3) Act 2007. No. 79, 2007. An Act to amend the law relating to taxation, and for related purposes ..

Items 1 - 22 – Taxation Laws Amendment Act (No. 5) 2003. No. 142, 2003. An Act to amend the law relating to taxation, and for related purposes. Contents. 1.

Amendment Bill (No. 5) 1999. Date Introduced: 11 .. Amendment of the Sales Tax (Exemptions and Classifications) Act 1992. Sales tax generally ..

Tax Laws Amendment (Foreign Source Income Deferral) Bill (No. .. A Bill for an Act to amend the law relating to taxation, and for related ..

Tax Laws Amendment (2011 Measures. No. 6) Bill 2011. No. , 2011. (Treasury). A Bill for an Act to amend the law relating to taxation, and for related purposes ..

Tax Laws Amendment (2011 Measures. 2. No. 7) Bill 2011: Taxation of Financial. 3. Arrangements. 4. 5. EXPOSURE DRAFT. 6. Commencement information ..

(CLEARING AND SETTLEMENT FACILITY SUPPORT) ACT 2004. Long Title. A graphic exists here. Taxation Laws (Clearing and Settlement ..

Parliament of Australia. Department of Parliamentary Services. Parliamentary Library. Information, analysis and advice for the Parliament ..

Tax Laws Amendment (Confidentiality Of Taxpayer Information) Act 2010. .. Tax Laws Amendment (Temporary Flood And Cyclone Replacement Levy) Act 2011 ..

Items 1 - 17 – Taxation Laws Amendment Bill (No. 2) 1996. No. , 1996. (Treasury) .. Schedule 6--Amendment of the Taxation Laws Amendment Act (No. 4) 1995 ..

The Minister for Revenue and Assistant Treasurer, the Hon Peter Dutton MP has released the draft Tax Laws Amendment (Tax Agent Services) ..

Tax Laws Amendment (2009 Measures No. 4) Act 2009. No. 88, 2009. An Act to amend the law relating to taxation, and for related purposes ..

The Tax Laws Amendment (Research and Development) Bill 2010 (the Bill) proposes to establish the framework for a new research and ..

The savings offset, which was introduced by the Taxation Laws Amendment Act (No 3) 1998,(8) is available from 1 July 1998 for resident individuals in respect of ..

Tax Laws Amendment (2012 GST Measures No. 1) Bill *. - amend GST treatment of certain supplies by health insurers. Reason for legislation: to implement a ..

Tax Laws Amendment (2009 Budget Measures No. 2) Act .. An Act to amend the law relating to taxation and superannuation, and for related ..

The proposed trust loss legislation was presented to the Parliament by the previous Government as part of the Taxation Laws Amendment Bill (No. 4) 1995.

BILLS DIGEST www.aph.gov.au/library. 26 May 2010, no. 153, 2009–10, ISSN 1328-8091. Tax Laws Amendment (Transfer of Provisions) Bill 2010 ..

of information acquired under the taxation laws, and for other purposes .. This Act may be cited as the Tax Laws Amendment (Confidentiality of Taxpayer ..

Taxation Laws Amendment (Research and Development) Bill 2001 .. To amend the existing 125 per cent tax concession for research and ..

2) Bill 2009. No. , 2009. (Treasury). A Bill for an Act to amend the law relating to taxation, and for related purposes. Contents. 1...... Short title.

On 14 October 2003 the Taxation Laws Amendment Bill (No.3) 2003 received Royal .. The new rules are contained in Taxation Laws Amendment Act (No.

This exposure draft repeals over 4100 pages of provisions in the tax laws that have been .. perspective about improving the design of taxation laws and their ..

The new rules will treat foreign hybrids as partnerships instead of companies, for the purposes of Australia's income tax laws. This change is designed to provide ..

Amendment Bill (No. .. the rules applying to certain remittances of deductions made from employees wages to the Australian Taxation Office; and ..

Parliament of Australia. Department of Parliamentary Services. Parliamentary Library. Information, analysis and advice for the Parliament ..

Tax Laws Amendment (2008 Measures No. 3) Bill 2008 .. A Bill for an Act to amend the law relating to taxation, and for related purposes ..

Tax Laws Amendment (2011 Measures. No. 6) Act 2011. No. 129, 2011. An Act to amend the law relating to taxation, and for related purposes ..

Tax Laws Amendment (2010 GST Administration Measures No. .. A Bill for an Act to amend legislation relating to indirect tax, and for related ..

Tax Laws Amendment (2011 Measures No. .. The Bill amends the Income Tax Assessment Act 1997 (ITAA 1997) to exempt from income tax ..

(Technical Amendments) Bill 1997 .. Commencement: The Act cited as the Taxation Laws (Technical Amendments) Act 1997, commences on the ..

Taxation Laws Amendment Bill (No. .. amend the capital gains tax rules so that the demutalisation of Tower Corporation does not cause a ..

In designing tax laws, Treasury is responsible for: .. costs and other issues that may arise for taxpayers in complying with proposed tax laws.

Amendment (2004 Measures No. 2) Bill 2004. Type: Government; Portfolio: Treasury; Originating house: House of Representatives; Status: Act ..

Tax Laws Amendment (2008 Measures No. 2) Bill 2008 .. A Bill for an Act to amend the law relating to taxation, and for related purposes ..

The government has introduced six measures arising from the Board of Taxation review into the administration of GST. These measures, some of which also ..

Amendment Bill (No. 5) 1999. No. , 1999. (Treasury) .. 1 Short title This Act may be cited as the Taxation Laws Amendment Act (No. 5) 1999.

quarterly instalment of expected income tax equivalent liability;. 'Relevant taxation laws' means the federal income tax laws listed in Attachment. 4, modified in ..

Department of Parliamentary Services. Contents. Purpose .......................................................................... 2 ..

Bills Digest of Taxation Laws Amendment Bill (No. 2) 1998, The main amendments contained in the Bill relate to: Measures to remove schemes that allow higher ..

by B Pulle -  -  Parliament of Australia. Department of Parliamentary Services. Parliamentary Library. Information, analysis and advice for the Parliament ..

Amendment (Changes for Senior Australians) Bill 2001. WARNING: This Digest was prepared for debate. It reflects the legislation as introduced ..

An Act to amend the law relating to taxation, and for related purposes. Administered by: Treasury. Originating Bill: Tax Laws Amendment (2011 ..

Numerical Index | Alphabetical Index. Bills Digest No. 202 1998-99. Taxation Laws Amendment Bill (No. 7) 1999. WARNING: This Digest was prepared for ..

For the purpose of administering NSW Taxation Laws, we exchange information with other State Revenue Offices and the ATO to assist in the ..

Only the House of Representative may initiate bills imposing taxation laws, as such, .. The Tax Laws Amendment (Public Benefits Test) 2010 Bill should not ..

Tax Laws Amendment (2008 Measures No. 6) Act 2009. No. .. Tax Laws Amendment (Budget Measures) Act 2008 25. Part 2—Asterisking ..

This measure is the same as one contained in Taxation Laws Amendment Bill (No. 5) 1995. That Bill lapsed on the dissolution of Parliament for ..

This Act may be cited as the Taxation Laws Amendment (Software. Depreciation) Act 1999. 2 Commencement. This Act commences on the day ..

1 Short title. This Act may be cited as the Tax Laws Amendment (2011. Measures No. 5) Act 2011. ComLaw Authoritative Act C2011A00062 ..

Amendment (Private Health Insurance) Bill 1998. Date Introduced: 12 .. The benefit is provided by way of either reduced premiums or tax offset.

Note: An electronic version of this Act is available in ComLaw (http://www.comlaw.gov.au/). Tax Laws Amendment (2006 Measures. No.

Legislation Committee. Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Bill 2011. Income Tax Rates Amendment (Temporary ..

Act No. 170 of 2001 as amended, taking into account amendments up to Act No. 41 of 2005. An Act to amend the law relating to taxation ..

i Tax Laws Amendment (Small Business and General Business Tax Break) Bill .. This Act may be cited as the Tax Laws Amendment (Small ..

Amendment Bill (No. 7) 2000 .. Measures to amend the income tax deductions for gifts (Schedule 1); Measures to amend the PAYG instalments ..

Taxation Laws Amendment (Superannuation) Bill (No. 1) 2002. WARNING: This Digest was prepared for debate. It reflects the legislation as ..

Parliament of Australia. Department of Parliamentary Services. Parliamentary Library. Information, analysis and advice for the Parliament ..

tax laws still contain some provisions that require the Commissioner of .. 9 The Tax Laws Amendment (Improvements to Self Assessment) Act ..

[Assented to 29 June 2010]. The Parliament of Australia enacts: 1 Short title. This Act may be cited as the Tax Laws Amendment (2010. Measures No. 3) Act ..

Taxation Laws Amendment (Personal Income Tax Reduction) Bill 2003 .. the Income Tax Assessment Act 1936 to increase the low income tax ..

TAXATION LAWS AMENDMENT BILL (NO. 5) 1986. Date introduced: 28 November 1986. House: House of Representatives. Presented by: Hon. Chris Hurford ..

Amendment (Excise Arrangements) Bill 2000 .. To amend excise, customs and taxation legislation to give statutory recognition to the 1998/99 ..

Amendment (Demutualisation of Non-insurance Mutual Entities) Bill .. taxation framework applying to demutualisations of mutual non-insurance ..

Amendment (Farm Management Deposits) Bill 1998 .. Currently, taxation concessions are available to primary producers under the Income ..

Taxation Laws Amendment (Structured Settlements) Bill 2002 .. To provide a tax exemption for monies received from certain annuity and lump ..

EXPOSURE DRAFT. 1. Inserts for. 1. Tax Laws Amendment (2011 Measures. 2. No. 9) Bill 2011: miscellaneous. 3 amendments. 4. 5. EXPOSURE DRAFT. 6 ..

7) Bill 2006. No. , 2006. (Treasury). A Bill for an Act to amend the law relating to taxation, and for related purposes. Contents. 1...... Short title.

Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill. 2010. Amanda Biggs. Social Policy Section. Contents. Purpose .

tax laws amendment (2011 measures No. 8) bill 2011 .. Chapter 4 Consequential amendments for taxation of gaseous fuels 89. Index.

Its principal role is to administer the taxation, superannuation and excise laws and address those broader issues affecting the revenue system. 3.3 The Tax ..

Division 2—Tax Laws Amendment (2009 Measures No. 3) Act 2009. 4 .. 1 Short title. This Act may be cited as the Tax Laws Amendment (2011 ..

[7] Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Bill 2011, Income Tax Rates Amendment (Temporary Flood and Cyclone ..

Tax Laws Amendment (Personal Income Tax Reduction) Act 2008. No. 29, 2008. An Act to amend the law relating to taxation, and for related ..

The Tax Laws Amendment (2011 Measures No. 8) Bill 2011 includes amendments that are intended to retrospectively alter the operation of ..

Items 1 - 7 – Tax Laws Amendment (2004 Measures No. 1) Bill 2004. No. , 2004. (Treasury). A Bill for an Act to amend the law relating to taxation, and for related ..

Amendment (Foreign Income Measures) Bill 1997. Date Introduced: 4 .. The foreign income taxation scheme depends on a number of key terms: ..

Amendment Bill (No. .. tightening the rules relating to the tax exemption for certain charitable trusts to prevent them making donations overseas ..

Tax Laws Amendment (2006 Measures No. 7) Act 2007. No. .. Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 38. Schedule ..

Amendment Bill (No. 4) 2001. WARNING: This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass ..

Senator S Conroy (Victoria, ALP) to substitute for Senator G Campbell for the committee's inquiry into the provisions of the Taxation Laws Amendment Bill (No.

Note: An electronic version of this Act is available in ComLaw (http://www.comlaw.gov.au/). Clean Energy (Tax Laws Amendments). Act 2011 ..

Items 21 - 30 – 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 ..

Items 1 - 17 – Taxation Laws Amendment Act (No. 2) 1996. No. 76, 1996. An Act to .. Schedule 6—Amendment of the Taxation Laws Amendment Act (No. 4) 1995 ..

{{Citation | title=Indonesian tax laws update : complete compilation : formasi | author1=Semar Publishing | publisher=Semar Pub | isbn=9789799829337 ..

Amendment Bill (No. 5) 1997. Date Introduced: .. The measure was introduced by the Taxation Laws Amendment Act (No. 1) 1997 and is subject ..

Amendment Bill (No. 6) 2001. WARNING: This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass ..

AMENDMENT (2004 MEASURES No. 6) BILL 2004. EXPLANATORY .. Chapter 11 Technical correction to the Taxation Laws Amendment Act (No.

Tax Laws Amendment (2007 Measures No. 5) Bill 2007 .. A Bill for an Act to amend the law relating to taxation, and for related purposes ..

Tax Laws Amendment (Personal Income Tax Reduction) Bill 2008 .. A Bill for an Act to amend the law relating to taxation, and for related ..

Taxation Laws Amendment Bill (No. 7) 2003 .. enable entities which are eligible to receive tax exempt gifts to be listed by regulation ..

Amendment Bill (No. 4) 1998. WARNING: This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass ..

Tax Laws Amendment (Improvements to Self Assessment) Act (No. .. An Act to amend the law relating to taxation, and for related purposes ..

Dear Sir,. TAXATION LAWS AMENDMENT (2010 MEASURES N0. 2) BILL 2010 (the Bill). We refer to the cail for submissions regarding the Bill.

Rich Text Format - Items 1 - 15 – d Inserts for. Tax Laws Amendment (2012 Measures No. 2) Bill 2012: miscellaneous amendments to the taxation laws ..

Taxation Laws Amendment (Medicare Levy and Medicare Levy .. the Medicare levy for the 2001-2002 income year is 1.5% of taxable income.

Items 9 - 23 – 10. BILLS DIGEST NO. 112, 2010–11. 12 May 2011. Tax Laws Amendment (2011 Measures No. 2) Bill 2011. Bernard Pulle and Paige Darby ..

Items 1 - 7 – Tax Laws Amendment (2004 Measures No. 1) Act 2004. No. 95, 2004. An Act to amend the law relating to taxation, and for related purposes. Contents ..

Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011. Type: Government; Portfolio: Treasury; Originating house: House of ..

income tax laws in virtually the same form prior to that time. "260. Every contract, agreement, or arrangement made or entered into, orally or in writing, whether ..

Review into the Tax Office's Administration of Penalties and Interest Arising .. including the duplication of penalty provisions in the different taxation laws, the ..

This new Code will bring together all taxation laws, and do so in a way that supports a simpler, more responsive and consistent approach to compliance and ..

Tax Laws Amendment (2007 Measures No. 2) Act 2007. No. 78, 2007. An Act to amend the law relating to taxation, and for related purposes ..

Amendment (Company Distributions) Bill 1987. Income Tax (Franking Deficit) Bill 1987. Income Tax Rates Amendment Bill 1987. Taxation Laws ..

Amendment (Company Law Review) Bill 1998 .. confer a tax advantage on the person receiving the benefit and the company paying the amount.

The Tax Laws Amendment (Repeal of Inoperative Provisions) Bill 2006 (the Bill) does more than merely repeal inoperative provisions of tax law ..

Amendment (Landcare and Water Facility Tax Offset) Bill 1998 .. To allow a tax offset (rebate) for eligible expenditure by primary producers on ..

Australian Capital Territory Tax Legislation (AustLII). New South Wales Tax .. Other Law Journal Articles Concerning Tax (AustLII). Rulings and ..

10+ items – Select WebLaw Subject Guide, Administrative Law ..

Australia's proposed carbon tax has attracted international attention and one of the Taxation Law and Policy Research Institute's leading scholars on the subject, ..

Some tax offsets under the 1997 Assessment Act are treated as credits 6F. Dual resident investment company 6H. Recognised small credit unions, recognised ..

This is the "Home" page of the "Taxation Law" guide. .. URL: http://libguides.library.usyd.edu.au/taxlaw Print Guide RSS Updates ShareThis ..

Electronic payment of tax debts 8AAZMB. Saturdays, Sundays and public holidays 8AAZN. Overpayments made by the Commissioner under taxation laws PART ..

WCLRG Seminar. Company law and tax law in the post-GFC era · Perspectives on the Evolution of Corporate Law and Corporate Governance ..

by N SharkeyTax Forum. Academics Attend Tax Forum. School of Taxation & Business Law academics attended the Tax Forum in Canberra on the 4 and 5 October.

The Tax Group at Melbourne Law School is pleased to host the Annual Tax Lecture and Australian branch meetings of the International Fiscal Association.

Are you looking for 'a course in Australian taxation law that is approved by the board'? AIFA now offers the Australian Tax Law Skill Set that meets board ..

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 · A NEW TAX SYSTEM (BONUSES FOR OLDER AUSTRALIANS) ACT 1999 · A NEW ..

"accruals tax law" , in relation to a listed country, means a law of the listed country that is declared by regulations for the purposes of this definition to be an ..

The Sydney Law School's Taxation program is one of the world's most respected and established. Since its inception, the Law School's taxation ..

This introductory course deals selectively with the main principles of income tax and capital gains tax. Taxation is a large and rapidly developing area of law.

Examination of basic principles of income tax law, including analysis of concepts of income, assessable income, allowable deductions & capital gains ..

Amendment (2011 Measures No. 5) Bill 2011 The Government is implementing a Board of Taxation recommendation that the measure apply from the ..

The Australian. Taxation Law Library. <http://www.austlii.edu.au/tax/>. The Australian Taxation Law Library is a subject-specific library on the Australasian Legal ..

Note: Package includes: Australian Tax Law 2011, 21st ed. (ISBN 9781921593581); Core Tax Legislation and Study Guide 2011, 14th ed.

(1AA) So far as a provision of the Income Tax Assessment Act 1936 gives an expression a particular meaning, the provision does not also have effect for the ..

Petroleum Resource Rent Tax Assessment Act 1987. section 2. 15 .. Superannuation Contributions Tax (Assessment and Collection) Act 1997. section 43. 25 ..

The Master of Taxation (MTax) is a specialist qualification in Australian tax law. The degree is designed to meet the needs of those in the ..

The unit adopts an international framework for exploring tax law theory and policy and tax system design. It also considers how tax systems ..

(ii) consists of 2 or more related schemes (within the meaning of the Income Tax Assessment Act 1997 ) where one or more of them is a non-equity share; or ..

This unit examines the fundamental principles of income tax law, including capital gains, governing the working of the Income Tax Assessment ..

(c) the activities of the person's employer, if the employer is exempt from income tax because of paragraph 50-50(c) or (d) of the Income Tax Assessment Act ..

The Tax Program provides a detailed grounding in the fundamentals of Australian and international taxation law, in combination with ..

The course introduces students to the principles of tax law in Australia with a focus on income tax. The important provisions of the Income Tax Assessment Acts ..

How much are the input tax credits for creditable acquisitions? 11.30. Acquisitions that are partly creditable 11.99. Special rules relating to acquisitions PART ..

(a) do an act; or. (b) omit to perform an act. "excise law" has the meaning given by the Income Tax Assessment Act 1997 . "exempt Australian government ..

Students will enhance their ability to analyse and interpret tax legislation and case law decisions and improve their knowledge of taxation principles. Back to Top ..

The corporate, commercial and tax law research network comprises a group of researchers engaged, jointly and individually, in research ..

This is a taxation unit which aims to give a basic understanding of the practical application of income tax law to a wide variety of business and financial activities.

by J Braithwaite - 2002 -  - Rules can make tax law certain in simple and stable regulatory domains. A theory of how .. Next, a set of rules to cover the complex area of tax law is defined.

This year's lecturer is Professor Dr Wolfgang Schön of Max Planck Institute for Tax Law and Public Finance (Germany). His topic is the Distinct ..

This guide is designed to help you find relevant resources for your assessment.

In addition, the Faculty offers the following specialist qualifications in tax law: Master of International Taxation; Master of Taxation; and Graduate ..

A joint facility of UTS and UNSW Faculties of Law .. Australian Health Practitioner Law Library - developed jointly with the the Australian Health Practitioner ..

"Australian fee or charge" means a fee or charge (however described), other than an * Australian tax, imposed under an * Australian law and payable to an ..

Amendment (2011 Measures No. 8) Bill 2011 The amendments apply retrospectively to remove any doubt about the long-established operation of the ..

This course provides a foundation in Australian Taxation Law. It covers the main concepts of income taxation in Australia, such as residence and source, tax ..

a basic, up-to-date knowledge of income tax law;; an appreciation of taxation law in its historical and constitutional context;; a critical knowledge ..

This subject acquaints students with Australian taxation law in a practical business environment. The focus of the syllabus is on the application of tax law ..

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Miranda is Co-Director of Taxation Studies at the Law School. She has many years experience in tax law in Australia and overseas, particularly ..

Melbourne Law School's graduate tax program provides a valuable enhancement to the careers of lawyers, accountants and other tax ..

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John is the author of Capital Gains Tax: Business Assets And Entities (LBC 1994) and a co-author of Understanding Taxation Law: An ..

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Unit details for LWB364 Introduction to Taxation Law: Rationale, Objectives, Content, Teaching, Corequisites, Prerequisites, Credit points.

by D Bentley - 20041-1-2004. Tax law drafting: the principled method. Duncan Bentley. Bond University, Duncan_Bentley@bond.edu.au. This Editorial is brought to you by the ..

Stephen has held positions as Chairman of the Law Institute of Victoria's Tax and Revenue Committee and as Principal Examiner of its Tax Law ..

Melbourne Law School's international tax program enables tax professionals, academics and government officials from outside Australia to ..

Note: as some area of tax law are interrelated in some courses, we recommend that students either have prior knowledge of the related area or study another ..

ATO New Legislation A site maintained by the ATO providing access to draft bills, factsheets and guides and explanatory memorandum pertaining to tax reform ..

These publications cover topics such as corporations law, family law, .. Tax law and financial law publications from notable sources such as the ..

This year's lecturer is Professor Dr Wolfgang Schön of Max Planck Institute for Tax Law and Public Finance (Germany) and his topic is the ..

The book Tax Law and Development will bring together innovative legal scholars to engage critically with economic, political, social and ..

[World Law Help] [Boolean Operators]. Search: All WorldLII Catalog. Only WorldLII Catalog >> Tax Law Publishers. All WorldLII Databases. Law on Google ..

LAWS6112 - Law of Tax Administration. Tax Administration is a study of the theoretical and practical issues that arise in the administration of ..

BFA714. Australian. Tax Law. Semester Two 2006. School of Accounting and Corporate Governance. Faculty of Business. Unit Outline. Sonia Shimeld. CRICOS ..

by J Tretola - 2006 - Justice Hill on various issues concerning the interpretation of tax law, such as his .. enacted sales tax legislation which sought to impose sales tax on persons ..

Waiver of tax law liability 44. Effect of writing off tax law liability Division 5--Recovery of tax and other amounts Subdivision 1--Recovery from taxpayers 45.

This subject provides a sound introduction to the policies and principles of income taxation. The main focus will be on the concepts of assessable income and ..

At Sydney Law School, Ms Black teaches a variety of undergraduate and postgraduate units in income tax law. In the tax area, her research ..

by J Harris - income tax legislation.1 This note will discuss the context of the decision and .. of the Income Tax Assessment Act 1997 (Cth) (designed to recapture 'excess' tax ..

INCOME TAX ASSESSMENT ACT 1936 - SECT 128FA. Division does not apply to interest on certain publicly offered unit trust debentures or debt interests ..

AMENDMENT (2011 MEASURES NO. 2) BILL 2011. 2010- .. Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006. 40. Part 7--Section ..

The following is a list of Taxation Law units of study available in 2011: TaXaTIon Law. AUSTRALIAN INCOME TAX. Introduction to Australian Business Tax ..