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08 May 14 Legislation proposed for introduction in 2014 winter sittings of Parliament

The Department of Prime Minister and Cabinet has announced that the following taxation and superannuation Bills are scheduled for introduction into the Commonwealth Parliament during the 2014 Winter sittings. Bills marked * are proposed for introduction and passage in the Winter sittings.

Tax and Superannuation Laws Amendment (2014 Measures No 2) Bill*

  • to protect taxpayers who self-assessed in reliance on unenacted measures not proceeded with
  • to restate and standardise the special conditions (particularly the "in Australia" conditions) that apply to tax exempt entities
  • to make amendments to the investment manager regime rules to introduce the final stage of reforms.

Tax and Superannuation Laws Amendment (2014 Measures No 3) Bill*

  • to protect the corporate tax base by restricting the current immediate deduction for exploration to genuine exploration expenditure
  • to protect the corporate tax base by removing loopholes from the income tax consolidation regime
  • to introduce an integrity rule to limit the gross-up and tax offset rules within the dividend imputation system applying in cases where taxpayers have engaged in an arrangement referred to as “dividend washing”.

International Tax Agreements Amendment Bill (No 1)

  • to give the force of law to the revised tax treaty with Switzerland.

Tax and Superannuation Laws Amendment (2014 Measures No 4) Bill

  • to ensure foreign pension funds can access the Managed Investment Trust Withholding Tax regime
  • to improve the integrity of the foreign resident capital gains tax regime through technical amendments to the principal asset test in Division 855.
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