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TOTAL RESULTS: 170

  • Date
    13 May 2021 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Education, Skills and Employment 

    Bill | Explanatory Memorandum

  • Date
    23 Oct 2019 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Home Affairs 
    Summary
    Amends the
    Aviation Transport Security Act 2004
    and
    Maritime Transport and Offshore Facilities Security Act 2003
    to: prevent the use of aviation and maritime transport or offshore facilities in connection with serious crime; establish a regulatory framework to implement harmonised eligibility criteria for the aviation security identification card (ASIC) and maritime security identification card (MSIC) schemes; clarify and align the legislative basis for undertaking security checking of ASIC and MSIC applicants and holders; provide for regulations to prescribe penalties for offences; and insert an additional severability provision to provide guidance to a court as to Parliament’s intention. 

    Bill | Explanatory Memorandum

  • Date
    28 Oct 2020 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to make refunds of large-scale generation shortfall charges non-assessable non-exempt income for income tax purposes;
    Treasury Laws Amendment (Putting Consumers First—Establishment of the Australian Financial Complaints Authority) Act 2018
    to: facilitate the closure and any transitional arrangements associated with the Australian Financial Complaints Authority (AFCA) replacing the Superannuation Complaints Tribunal (SCT); provide for the transfer of records and documents from the SCT to the Australian Securities and Investments Commission; include a power for the Federal Court to remit cases back to AFCA; and include a rule-making power to allow the minister to prescribe matters of a transitional nature;
    Competition and Consumer Act 2010
    to increase the maximum amount of penalty units that can be included in regulations that prescribe an industry code from 300 to 600 penalty units; and
    Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020
    to extend the temporary mechanism which enables ministers to change arrangements for meeting information and documentary requirements. 

    Bill | Explanatory Memorandum

  • Date
    17 Feb 2021 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 

    Bill | Explanatory Memorandum

  • Date
    17 Mar 2021 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to require a fund, authority or institution to be a registered charity or an Australian government agency, or be operated by a registered charity or an Australian government agency, to be entitled to a deductible gift recipient endorsement;
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to remove the concessional tax treatment for offshore banking units (OBU); and
    Income Tax Assessment Act 1936
    to: remove the ability of the minister to issue determinations or declarations that a person or entity is an OBU; and remove the withholding tax exemption for OBUs for interest (including interesting consisting of gold) paid on or after 1 January 2024. 

    Bill | Explanatory Memorandum

  • Date
    13 May 2021 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 

    Bill | Explanatory Memorandum

  • Date
    13 May 2020 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    to enable individuals aged 65 and 66 to make up to three years of non-concessional superannuation contributions under the bring forward rule. 

    Bill | Explanatory Memorandum

  • Date
    02 Sep 2020 
    Chamber
    Senate 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Superannuation Industry (Supervision) Act 1993
    to increase the maximum number of allowable members from four to six in self managed superannuation funds and small APRA funds; and
    Corporations Act 2001
    ,
    Income Tax Assessment Act 1997
    ,
    Superannuation Industry (Supervision) Act 1993
    and
    Superannuation (Unclaimed Money and Lost Members) Act 1999
    to make consequential amendments. 

    Bill | Explanatory Memorandum

  • Date
    17 Feb 2021 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Superannuation Guarantee (Administration) Act 1992
    to: provide that if a new employee has an existing 'stapled' superannuation fund and does not choose a fund to receive contributions, their employer is required to make contributions on behalf of the employee into the stapled fund; and ensure that employers are not in breach of various rules, or are not liable for superannuation guarantee charge, in certain circumstances;
    Superannuation Act 1990
    and
    Superannuation Act 2005
    to make consequential amendments;
    Superannuation Industry (Supervision) Act 1993
    to: require the Australian Prudential Regulation Authority to conduct an annual performance test for MySuper products and other products to be specified in regulations; make amendments contingent on the commencement of the
    Treasury Laws Amendment (Self Managed Superannuation Funds) Act 2021
    , when enacted, and
    Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020
    , when enacted; require trustees of registrable superannuation entities and self managed superannuation funds and directors of the corporate trustee of a registrable superannuation entity to perform their duties and exercise their powers in the best financial interests of the beneficiaries; reverse the evidential burden of proof for the best financial interests duty so that the onus is on the trustee of a registrable superannuation entity; allow regulations to be made to prohibit certain payments made by trustees of registrable superannuation entities and prescribe additional requirements on trustees and directors of trustee companies of registrable superannuation entities; and allow contraventions of record-keeping obligations specified in regulations to be subject to a strict liability offence; and
    Corporations Act 2001
    to remove an exemption from disclosing information about certain investments under the portfolio holdings disclosure rules. 

    Bill | Explanatory Memorandum

  • Date
    24 Feb 2021 
    Chamber
    Senate 
    Status
    Before House of Representatives 
    Portfolio
    Industrial Relations 
    Summary
    Amends the
    Work Health and Safety Act 2011
    to clarify the operation of the Act in relation to the Commonwealth's undertakings on Norfolk Island. 

    Bill | Explanatory Memorandum

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