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

  • Tax Laws Amendment (2014 Measures No. 1) Bill 2014

    Track (What's this?)

    Date
    27 Mar 2014 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to: enable individuals to consolidate multiple farm management deposits (FMD); and increase the taxable non-primary production income threshold;
    Banking Act 1959
    to exclude an FMD from becoming unclaimed moneys;
    Income Tax (Transitional Provisions) Act 1997
    to retrospectively clarify the tax treatment of FMDs that became unclaimed money;
    A New Tax System (Goods and Services Tax) Act 1999
    ,
    Income Tax Assessment Act 1936
    and
    Taxation Administration Act 1953
    to: ensure that overpaid goods and services tax is only refundable in certain circumstances; and make consequential amendments; and
    Taxation Administration Act 1953
    to: enable merits review of certain commissioner’s decisions; and validate certain past objections and reviews. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Budget Measures) Bill 2008

    Track (What's this?)

    Date
    27 May 2008 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Fringe Benefits Tax Assessment Act 1986
    to remove the fringe benefits tax (FBT) exemption for food and drink provided as part of a salary sacrifice arrangement;
    Fringe Benefits Tax Assessment Act 1986
    ,
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to restrict FBT exemptions for certain work-related items;
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    in relation to the tax treatment of employee share scheme arrangements; and
    Income Tax Assessment Act 1997
    to increase to four years the period over which depreciable in-house software can be written off for tax purposes. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Clean Building Managed Investment Trust) Bill 2012

    Track (What's this?)

    Date
    10 Oct 2012 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    ,
    Income Tax (Managed Investment Trust Withholding Tax) Act 2008
    and
    Taxation Administration Act 1953
    to provide a final withholding tax rate of 10 per cent on fund payments from eligible clean building managed investment trusts made to foreign residents in countries with which Australia has effective exchange of information. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015

    Track (What's this?)

    Date
    16 Sep 2015 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to: provide for a standard and centralised set of concepts to determine whether an entity is a ‘significant global entity’; and introduce new standards for transfer pricing documentation and country-by-country reporting by significant global entities;
    Income Tax Assessment Act 1936
    to negate certain tax avoidance schemes used by multinational entities to artificially avoid the attribution of profits to a permanent establishment in Australia; and
    Taxation Administration Act 1953
    to: increase the penalties imposed on significant global entities that enter into tax avoidance or profit shifting schemes; and make consequential amendments. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2010

    Track (What's this?)

    Date
    29 Sep 2010 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    The bill: amends the
    Taxation Administration Act 1953
    to establish a framework to protect the confidentiality of taxpayer information by placing a general prohibition on the disclosure of taxpayer information except in certain specified circumstances; makes consequential amendments to 38 other Acts; contains a regulation making power; and repeals the
    A New Tax System (Bonuses for Older Australians) Act 1999

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013

    Track (What's this?)

    Date
    13 Feb 2013 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Taxation Administration Act 1953
    and
    Income Tax (Transitional Provisions) Act 1997
    in relation to: the operation of the general anti-avoidance rule; the application of the arm’s length principle in transfer pricing rules aligning with international transfer pricing standards; rules for trusts and partnerships; record keeping requirements and penalties; and consequential amendments. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Cross-Border Transfer Pricing) Bill (No. 1) 2012

    Track (What's this?)

    Date
    24 May 2012 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    ,
    Income Tax (Transitional Provisions) Act 1997
    and
    Taxation Administration Act 1953
    to retrospectively: clarify that the internationally consistent transfer pricing rules contained in Australia’s tax treaties and incorporated into Australian law provide assessment authority to address treaty related transfer pricing; and ensure that the tax treaty transfer pricing rules are applied in a manner consistent with the relevant Organisation for Economic Co-operation and Development guidance material; and
    Income Tax Assessment Act 1936
    to make consequential amendments. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Education Refund) Bill 2008

    Track (What's this?)

    Date
    25 Sep 2008 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    to establish the Education Tax Refund, a 50 per cent refundable tax offset for eligible education expenses (up to $750 for primary school studies and up to $1,500 for secondary studies). Also makes consequential amendments to the
    A New Tax System (Family Assistance) (Administration) Act 1999
    ,
    Social Security (Administration) Act 1999
    ,
    Student Assistance Act 1973
    and
    Taxation Administration Act 1953

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Election Commitments No. 1) Bill 2008

    Track (What's this?)

    Date
    04 Jun 2008 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Part of a package of three bills, the bill amends the:
    Income Tax Act 1986
    ,
    Income Tax Assessment Act 1936
    ,
    Income Tax Assessment Act 1997
    ,
    Income Tax (Transitional Provisions) Act 1997
    and
    Taxation Administration Act 1953
    to introduce a new withholding tax regime for distributions of managed investment trust income to residents of countries with which Australia has effective exchange of information for tax matters; and
    Income Tax Assessment Act 1997
    to exempt from income tax the Prime Minister’s Literary Award. 

    Bill | Explanatory Memorandum

  • Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Bill 2013

    Track (What's this?)

    Date
    19 Jun 2013 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Superannuation (Excess Concessional Contributions Charge) Bill 2013, the bill amends: the
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to: provide that excess concessional contributions in an individual’s assessable income are taxed at their marginal rate; provide for a non-refundable tax offset equal to 15 per cent of an individual’s excess concessional contributions; and enable individuals to elect to have up to 85 per cent of excess concessional contributions for a financial year released from superannuation; and nine Acts to make consequential and contingent amendments. Also repeals the
    Superannuation (Excess Concessional Contributions Tax) Act 2007

    Bill | Explanatory Memorandum