ATO documents 

CR 2017/11: Income tax: Heron Resources Limited - demerger of Ardea Resources Limited

CR 2017/12: Income tax: 'Energy Queensland Limited Early Retirement Scheme 2017'

CR 2017/13: Income tax: return of capital: Alliance Resources Limited

LCG 2016/11: Superannuation reform: concessional contributions - defined benefit interests and constitutionally protected funds

Withdrawn Interpretative Decisions

ATO ID 2004/569: Research and Development: application of clawback against other and core technology expenditure incurred on unregistered research and development activities

Progress of legislation

As at 3.03.17

Bill

Treasury Laws Amendment (2017 Measures No. 1) Bill 2017

Description

Innovation Measures – ESVCLP rules; ASIC

Status

Introduced into House of Reps 16.2.17

Bill

Treasury Laws Amendment (GST Low Value Goods) Bill 2017

Description

GST imposed on low cost imported goods

Status

Introduced into House of Reps 16.2.17

Bill

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017

Description

Diverted profits tax; Multinational tax avoidance; Transfer pricing

Status

Introduced into House of Reps 9.2.17

Bill

Diverted Profits Tax Bill 2017

Description

Diverted profits tax

Status

Introduced into House of Reps 9.2.17

Bill

Superannuation (Objective) Bill 2016

Description

Superannuation reform package

Status

Introduced Senate 23.11.16. Awaiting passage by Senate.

Bill

Tax and Superannuation Laws Amendment (2016 Measures No 2) Bill 2016

Description

Remedial power for the Commissioner; Income tax averaging rules for farmers; luxury car tax; minor amendments correcting technical or drafting defects.

Status

Assent on 28.2.2017 as Tax and Superannuation Laws Amendment (2016 Measures No 2) Act 2017, Act No 15 of 2017

Bill

Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016

Description

Immediately reduces the tax rate for businesses with turnover of up to $10 million. Reduces the company tax rate for all businesses to 25 per cent by 2026/27. Increases the unincorporated tax discount for small business. Increases turnover thresholds.

Status

Introduced in the House 1.9.16