What is a bill?

A bill is a proposal for a law or a change to an existing law. A bill becomes law (an Act) when agreed to in identical form by both houses of Parliament and assented to by the Governor-General.

Assented Bills of previous Parliaments

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Current Bills
Previous Bills

TOTAL RESULTS: 2976

  • Date
    22 Jun 2006 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to extend the marriage breakdown capital gains tax (CGT) roll-over to assets transferred under a binding financial agreement or an arbitral award;
    Income Tax (Transitional Provisions) Act 1997
    to clarify the interaction of the consolidation regime with the demerger rules;
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to amend the simplified imputation system to ensure that Australian companies receive franking credits attached to non-assessable non-exempt distributions from New Zealand companies; and
    Financial Corporations (Transfer of Assets and Liabilities) Act 1993
    ,
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    in relation to the CGT treatment of foreign residents. 

    Bill | Explanatory Memorandum

  • Date
    17 Aug 2006 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Fringe Benefits Tax Assessment Act 1986
    in relation to eligible fringe benefits;
    A New Tax System (Goods and Services Tax) Act 1999
    in relation to goods and services tax car and pharmaceutical concessions for persons in receipt of military compensation; and
    Income Tax Rates Act 1986
    to remove the part-year tax-free threshold for taxpayers who have ceased to be full-time students. 

    Bill | Explanatory Memorandum

  • Date
    02 Nov 2006 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    to amend the list of deductible gift recipients; and makes technical corrections and amendments to seven Acts. 

    Bill | Explanatory Memorandum

  • Date
    07 Dec 2006 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the taxation laws in relation to: small business relief for capital gains tax events; deductible gift recipients; effective life of tractors and harvesters; farm management deposits; and capital protected borrowings. 

    Bill | Explanatory Memorandum

  • Date
    10 May 2007 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the taxation laws to: increase the dependent spouse tax offset to $2,100 from 1 July 2007; increase the Medicare levy low-income and the Medicare levy surcharge low-income thresholds in line with movements in the consumer price index; and increase the Medicare levy low-income thresholds for pensioners below pension age so that there is no Medicare levy liability if there is no income tax liability. 

    Bill | Explanatory Memorandum

  • Date
    15 Feb 2007 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends: the secrecy and disclosure provisions in the
    Taxation Administration Act 1953
    to allow the Commissioner of Taxation to disclose certain taxpayer information to Project Wickenby taskforce officers and officers of other taskforces;
    Superannuation Guarantee (Administration) Act 1992
    to enable the Commissioner of Taxation or an officer of the Australian Taxation Office to provide information to an employee in response to a complaint concerning an employer’s superannuation guarantee obligations; and
    Income Tax Assessment Act 1936
    and four other tax Acts to extend the employee share scheme concessions and related capital gains tax treatment to certain stapled securities. 

    Bill | Explanatory Memorandum

  • Date
    29 Mar 2007 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the taxation laws in relation to: effective life of assets; donation of listed shares to deductible gift recipients; deductions for fund-raising events; boating activities; research and development; deductible gift recipients; venture capital; and makes technical corrections. 

    Bill | Explanatory Memorandum

  • Date
    10 May 2007 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the taxation laws in relation to: distributions to entities connected with a private company; transitional excess non-concessional contributions; capital gains on testamentary trusts; superannuation of deceased military and police; thin capitalisation; repeal of dividend tainting rules; interest withholding tax; forestry managed investment schemes; non-resident trustee beneficiaries; and distributions to foreign residents from managed investment trusts. 

    Bill | Explanatory Memorandum

  • Date
    21 Jun 2007 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Part of a package of three bills, the bill amends the taxation laws in relation to: foreign income tax offset rules; capital gains tax roll-over for medical defence organisations; superannuation funds investment in instalment warrants; updating the list of deductible gift recipients; increasing family trust flexibility; trustee beneficiary reporting rules; the transition to the simplified superannuation regime; and makes technical and other amendments in relation to: income tax deductibility for gifts to certain scholarship funds; the formula for the fringe benefit tax depreciation rate for a car; tax file number withholding from payments to certain exempt entities; and capital gains tax exemption for certain organisations. Also repeals the
    A New Tax System (Ultimate Beneficiary Non-disclosure Tax) Act (No. 1) 1999
    and
    A New Tax System (Ultimate Beneficiary Non-disclosure Tax) Act (No. 2) 1999

    Bill | Explanatory Memorandum

  • Date
    16 Aug 2007 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the taxation laws in relation to: tax-exempt asset financing; thin capitalisation; capital gains tax marriage breakdown roll-over; income tax exemptions for the Prime Minister’s Prize for Australian History and Prize for Science; same business test cap removal; partial capital gains tax roll-over for statutory licenses; Australian property trusts and stapled securities; deductible gift recipients; film production offsets; tax deductibility for certain Australian research and development activities; and establishes Innovation Australia to administer innovation and venture capital programs. 

    Bill | Explanatory Memorandum