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.

Parliament House Calendar

Assented Bills of the current Parliament

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TOTAL RESULTS: 63

  • Date
    01 Dec 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the S
    uperannuation (Departing Australia Superannuation Payments Tax) Act 2007
    to reduce the rate of the departing Australia superannuation payments tax from 95 per cent to 65 per cent for working holiday makers. 

    Bill | Explanatory Memorandum

  • Date
    12 Oct 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Part of a package of four bills in relation to tax arrangements for working holiday makers, the bill amends the
    Superannuation (Departing Australia Superannuation Payments Tax) Act 2007
    to increase the rate of the departing Australia superannuation payments tax to 95 per cent for working holiday makers. 

    Bill | Explanatory Memorandum

  • Date
    03 Nov 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Treasury Laws Amendment (Fair and Sustainable Superannuation) Bill 2016, the bill imposes an excess transfer balance tax on the notional earnings of capital moved into a retirement phase superannuation account that is in excess of $1.6 million. 

    Bill | Explanatory Memorandum

  • Date
    14 Sep 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to establish a remedial power so that the Commissioner of Taxation can make a disallowable legislative instrument to modify the operation of a taxation law in certain circumstances;
    Income Tax Assessment Act 1997
    to enable primary producers to access income tax averaging 10 income years or more after they opted out; and
    A New Tax System (Luxury Car Tax) Act 1999
    to provide an exemption from luxury car tax to certain public institutions that import or acquire luxury cars for the sole purpose of public display. Also makes technical amendments to 10 Acts and repeals 45 excise Acts and the
    Income Tax (War-time Arrangements) Act 1942

    Bill | Explanatory Memorandum

  • Date
    09 Feb 2017 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    to include the Bourke Street Fund on the list of deductible gift recipients. 

    Bill | Explanatory Memorandum

  • Date
    09 Nov 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Superannuation (Excess Transfer Balance Tax) Imposition Bill 2016, the bill amends: five Acts to impose a $1.6 million cap on the amount of capital that can be transferred to the tax-free earnings retirement phase of superannuation; the
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to: introduce additional income tax rules on recipients of certain defined benefit income streams in excess of $100 000 per annum; and reduce the threshold at which high-income earners pay Division 293 tax on their concessional taxed contribution to superannuation to $250 000; the
    Income Tax (Transitional Provisions) Act 1997
    to provide transitional capital gains tax relief for superannuation funds that adjust their asset allocations before 1 July 2017; the
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to reduce the annual concessional contributions cap to $25 000 and the annual non-concessional contributions cap to $100 000; introduce criteria for an individual to be eligible for the non-concessional contributions cap and make minor amendments to the non-concessional contributions rules; and remove the anti-detriment deduction; the
    Superannuation Guarantee (Administration) Act 1992
    to amend how the maximum contribution base is determined; the
    Superannuation (Government Co-contribution for Low Income Earners) Act 2003
    to enable eligible low income earners to receive the low income superannuation tax offset; the
    Income Tax Assessment Act 1997
    to: remove the requirement that an individual must earn less than 10 per cent of their income to be able to claim a deduction for personal superannuation contributions; enable catch-up concessional contributions; extend the spouse superannuation tax offset; and amend the earnings tax exemption for complying superannuation funds, retirement savings account providers and life insurance companies; and 11 Acts to make administration and consequential amendments. 

    Bill | Explanatory Memorandum

  • Date
    01 Sep 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Rates Act 1986
    to increase the third personal income tax threshold so that the rate of tax payable on taxable incomes from $80 001 to $87 000 for individuals is 32.5 per cent. 

    Bill | Explanatory Memorandum

  • Date
    12 Oct 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Part of a package of four bills in relation to tax arrangements for working holiday makers, the bill amends the: Migration Regulations 1994 to reduce the working holiday maker visa application charge from $440 to $390;
    A New Tax System (Australian Business Number) Act 1999
    ,
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to require employers of working holiday makers to register with the Commissioner of Taxation, enabling them to withhold tax at applicable income tax rates; and
    Taxation Administration Act 1953
    to enable the Commissioner to disclose certain information to the Fair Work Ombudsman; and require the Commissioner to provide the Treasurer, for presentation to the Parliament, an annual report on working holiday makers which includes statistics and information derived from the working holiday maker employer register. 

    Bill | Explanatory Memorandum

  • Date
    13 Oct 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Education and Training 
    Summary
    Part of a package of three bills to replace the VET FEE-HELP loan scheme with a student loans program, the bill imposes an annual charge on approved course providers. 

    Bill | Explanatory Memorandum

  • Date
    13 Oct 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Education and Training 
    Summary
    Part of a package of three bills to replace the VET FEE-HELP loan scheme with a student loans program, the bill amends the
    Higher Education Support Act 2003
    to: close down access to VET FEE-HELP assistance to new VET providers from 5 October 2016; close down access to VET FEE-HELP assistance to new students for units from 1 January 2017; and enable existing and active students enrolled with VET providers to continue to access VET FEE-HELP assistance for units that start before 1 January 2018; and the
    Higher Education Support Act 2003
    ,
    National Vocational Education and Training Regulator Act 2011
    and
    Student Identifiers Act 2014
    to make consequential amendments. 

    Bill | Explanatory Memorandum