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.

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Assented Bills of previous Parliaments

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Current Bills
Previous Bills

TOTAL RESULTS: 2976

  • Date
    23 Nov 2011 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2012, the bill amends the:
    Taxation Administration Act 1953
    and four other Acts to: extend the director penalty regime so that directors are personally responsible for their company’s unpaid superannuation guarantee amounts; make directors and their associates liable to pay as you go (PAYG) withholding non-compliance tax in certain circumstances; and ensure that directors cannot discharge their director penalties by placing their company into administration or liquidation when PAYG withholding or superannuation guarantee remains unpaid and unreported three months after the due date;
    Income Tax Assessment Act 1997
    and
    Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
    in relation to the taxation of financial arrangements consolidation interaction; and
    Income Tax Assessment Act 1997
    to modify the consolidation tax cost setting rules and rights to future income rules. 

    Bill | Explanatory Memorandum

  • Date
    21 Mar 2012 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to: ensure that expenses incurred in gaining or producing a rebatable benefit are not deductible; provide that complying superannuation entities cannot account for gains and losses on certain assets on revenue account using the trading stock exception; and exempt from income tax ex-gratia payments to New Zealand non-protected special category visa holders for the floods that occurred in New South Wales and Queensland in early 2012;
    Income Tax Assessment Act 1936
    to commence the phase out of the dependent spouse tax offset by restricting eligibility for the offset to taxpayers with a dependent spouse born before 1 July 1952; and
    Income Tax Assessment Act 1997
    ,
    Minerals Resource Rent Tax Act 2012
    , and
    Taxation Administration Act 1953
    to make technical amendments. 

    Bill | Explanatory Memorandum

  • Date
    24 May 2012 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2012, the bill amends the:
    Taxation Administration Act 1953
    and four other Acts to: extend the director penalty regime so that directors are personally responsible for their company’s unpaid superannuation guarantee amounts; make directors and their associates liable to pay as you go (PAYG) withholding non-compliance tax in certain circumstances; and ensure that directors cannot discharge their director penalties by placing their company into administration or liquidation when PAYG withholding or superannuation guarantee remains unpaid and unreported three months after the due date;
    Income Tax Assessment Act 1997
    and
    Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
    in relation to the taxation of financial arrangements consolidation interaction; and
    Income Tax Assessment Act 1997
    to modify the consolidation tax cost setting rules and rights to future income rules. 

    Bill | Explanatory Memorandum

  • Date
    24 May 2012 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Part of a package of three bills in relation to the Seasonal Labour Mobility Program and other taxation matters, the bill amends the:
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Income Tax (Transitional Provisions) Act 1997
    and
    Taxation Administration Act 1953
    to apply a new final withholding tax to income derived by non-resident workers participating in the Seasonal Labour Mobility Program;
    Excise Act 1901
    and
    Excise Tariff Act 1921
    to specify the circumstances where blending the same types of gaseous fuels or the same types of aviation fuels, which have been taxed at different rates, are not treated as excise manufacture and are therefore subject to additional duty;
    Income Tax Assessment Act 1936
    to retrospectively clarify that trust beneficiaries who are minors cannot receive the low income tax offset for unearned income earned through trust distributions; and
    Income Tax Assessment Act 1997
    to: provide income tax exemptions for clean energy payments made to recipients of payments made under certain schemes; and make the employment termination payment tax offset dependent on an individual’s total taxable income. 

    Bill | Explanatory Memorandum

  • Date
    28 Jun 2012 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Fringe Benefits Tax Assessment Act 1986
    to limit the concessional tax treatment of living-away-from-home allowances and benefits to certain employees for a maximum period of 12 months;
    A New Tax System (Goods and Services Tax) Act 1999
    to clarify the goods and services tax consequences when a representative of an incapacitated entity is a creditor of that entity; and
    Tax Laws Amendment (2012 Measures No. 2) Act 2012
    in relation to consolidation events so that no interest is payable if an overpayment of income tax arises because of a deduction under the pre-rules and no shortfall interest or administrative penalty is payable if additional tax becomes payable under the pre-rules or interim rules. 

    Bill | Explanatory Memorandum

  • Date
    19 Sep 2012 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to: expand the application of the conservation tillage refundable tax offset by providing that an eligible no-till seeder can comprise just the tool, or the combination of the cart and the tool; phase out the mature age worker tax offset from 1 July 2012 for taxpayers born on or after 1 July 1957; and include The Diamond Jubilee Trust Australia in the list of deductible gift recipients; and
    A New Tax System (Wine Equalisation Tax) Act 1999
    to: provide that a wine producer will not be entitled to the wine equalisation tax producer rebate on other wine they use in manufacture, except where the producer of the other wine notifies the subsequent producer; and make technical amendments. 

    Bill | Explanatory Memorandum

  • Date
    29 Nov 2012 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to clarify that native title benefits are not subject to income tax (including capital gains tax);
    Income Tax Assessment Act 1997
    to: update the list of deductible gift recipients; extend the immediate deductibility of exploration and prospecting expenditure provided to mining and petroleum explorers to geothermal energy explorers; and clarify that the definition of ‘limited recourse debt’ includes arrangements where, in substance or effect, the debtor is not fully at risk in relation to the debt;
    Tax Laws Amendment (2011 Measures No. 5) Act 2011
    to extend the interim streaming rules for managed investment trusts until the end of the 2013-14 financial year;
    Income Tax Assessment Act 1936
    to apply an income test to the rebate for medical expenses from 1 July 2012;
    Fringe Benefits Tax Assessment Act 1986
    to remove the concessional fringe benefits tax treatment for in-house fringe benefits accessed by way of salary packaging arrangements; and Retirement Savings Accounts Regulations 1997, Superannuation Industry (Supervision) Regulations 1994 and five Acts to make technical amendments. 

    Bill | Explanatory Memorandum

  • Date
    15 May 2013 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    to: ensure that the small business connected entity test and the capital gains tax scrip for scrip roll-over stakeholder tests apply appropriately; exempt from income tax Disaster Income Recovery Subsidy payments made in relation to natural disasters which occurred during 3 January to 30 September 2013; and add a new general category to the list of deductible gift recipients. 

    Bill | Explanatory Memorandum

  • Date
    29 May 2013 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends: the
    Taxation Administration Act 1953
    to: require certain large entities to pay Pay As You Go instalments monthly rather than quarterly or annually; require the commissioner to publish limited information about the tax affairs of large corporate taxpayers; enable the publication of periodic aggregate tax collection information; and enable information sharing between government agencies in relation to foreign acquisitions and investment decisions affecting Australia; the
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to provide a tax incentive for entities that carry on a nationally significant infrastructure project that has been designated by the Infrastructure Coordinator; the
    Petroleum Resource Rent Tax Assessment Act 1987
    to address unintended impacts arising from the Federal Court’s decision in
    Esso Australia Resources Pty Ltd v Commissioner of Taxation
    [2012] FCAFC 5; the
    Income Tax Assessment Act 1997
    to: remove the capital gains tax discount on discount capital gains accrued after 8 May 2012 by foreign and temporary resident individuals; and exempt payments made under the Defence Abuse Reparation Scheme from income tax; the
    A New Tax System (Goods and Services Tax) Act 1999
    to ensure that certain National Disability Insurance Scheme funded supports are GST-free; the
    Income Tax Assessment Act 1997
    ,
    Tax Laws Amendment (2011 Measures No. 2) Act 2011
    and proposed
    Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013
    in relation to deductible gift recipients; the
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    and
    Infrastructure Australia Act 2008
    to make consequential amendments; and seven Acts to make technical amendments. 

    Bill | Explanatory Memorandum

  • Date
    20 Jun 2013 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Tax Agent Services Act 2009
    to: include entities that give tax advice in the course of giving advice that is usually provided by financial services licensees within the regulatory regime administered by the Tax Practitioners Board;
    Income Tax Assessment Act 1997
    and Tax Agent Services Regulations 2009 to make consequential amendments; and
    Income Tax Assessment Act 1997
    to update the list of deductible gift recipients. 

    Bill | Explanatory Memorandum