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.

Bills introduced to Parliament are scrutinised to make sure they meet certain standards and to consider whether they should be referred to a committee for further investigation. This can include feedback from stakeholders and the general public, and a report recommending potential improvements to the bill.

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Status
Current Bills
Previous Bills
Type

TOTAL RESULTS: 741

  • Date
    17 Feb 2022 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Corporations Act 2001
    to: provide certain foreign financial service providers with exemptions from the requirement to hold an Australian financial services licence and from the fit and proper person test; and enable the minister to determine regulators that administer broadly comparable regulatory regimes;
    Corporations Act 2001
    ,
    Australian Securities and Investments Commission Act 2001
    and
    Superannuation Industry (Supervision) Act 1993
    to impose financial reporting and auditing requirements on registrable superannuation entities that are consistent with those that currently apply to public companies and registered schemes; and
    Taxation Administration Act 1953
    to enable small business entities to apply to the Administrative Appeals Tribunal (AAT) for an order staying, or otherwise affecting, the operation or implementation of decisions of the Commissioner of Taxation that are being reviewed by the AAT. 

    Bill | Explanatory Memorandum

  • Date
    24 Oct 2018 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Implements certain recommendations of the ASIC Enforcement Review Taskforce by amending the
    Corporations Act 2001
    ,
    Australian Securities and Investments Commission Act 2001
    ,
    National Consumer Credit Protection Act 2009
    and
    Insurance Contracts Act 1984
    to: introduce a stronger penalty framework for corporate and financial sector misconduct; and make miscellaneous technical and consequential amendments. 

    Bill | Explanatory Memorandum

  • Date
    04 Sep 2025 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Corporations Act 2001
    to expand beneficial ownership disclosure obligations that apply to entities listed on Australia’s financial markets and broaden the Australian Securities and Investments Commission’s regulatory enforcement powers;
    Australian Charities and Not-for-profits Commission Act 2012
    to provide for new exceptions for the public disclosure of protected Australian Charities and Not-for-profits Commission information about new and ongoing investigations;
    Financial Regulator Assessment Authority Act 2021
    to reduce the frequency of the Financial Regulator Assessment Authority review cycles;
    Competition and Consumer Act 2010
    to extend the operation of the prohibiting energy market misconduct provisions from 1 January 2026 to 1 January 2031; and
    Income Tax (Transitional Provisions) Act 1997
    to extend the $20,000 instant asset write-off by 12 months until 30 June 2026. Also makes minor, technical or machinery amendments to 11 Acts. 

    Bill | Explanatory Memorandum

  • Date
    13 Sep 2023 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax (Transitional Provisions) Act 1997
    to: increase the instant asset write-off threshold from $1,000 to $20,000 for the 2023-24 financial year; and provide small and medium businesses with access to a bonus tax deduction for the 2023-24 financial year relating to electrification and more efficient energy use;
    Income Tax Assessment Act 1997
    ,
    Taxation Administration Act 1953
    and
    A New Tax System (Australian Business Number) Act 1999
    to facilitate certain community charities achieving deductible gift recipient status;
    Income Tax Assessment Act 1997
    to: include two new entities on the list of deductible gift recipients and extend the listing for two other entities; extend the Global Infrastructure Hub’s income tax exemption for an additional year; broadly align existing tax requirements with a new accounting standard for insurance contracts; and amend the rules for non-arm’s length expenses for superannuation entities;
    Corporations Act 2001
    to reinstate the Australian Financial Complaint Authority’s jurisdiction to hear certain complaints relating to superannuation; and
    Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023
    to make contingent amendments. 

    Bill | Explanatory Memorandum

  • Date
    13 Sep 2018 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Income Tax Assessment Act 1997
    to allow primary producers to immediately deduct (rather than depreciate over three years) the cost of fodder storage assets, such as silos and hay sheds, used to store grain and other animal feed. 

    Bill | Explanatory Memorandum

  • Date
    26 Nov 2025 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Superannuation Guarantee (Administration) Act 1992
    to streamline the choice of superannuation fund process during employee onboarding;
    Corporations Act 2001
    to ban advertising of certain superannuation products to new employees as part of the onboarding process;
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to provide income tax and withholding tax exemptions for World Rugby and its wholly-owned subsidiaries;
    International Tax Agreements Act 1953
    to give legislative authority to the Convention between Australia and the Portuguese Republic for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance;
    Income Tax Assessment Act 1997
    to update the list of deductible gift recipients; and
    A New Tax System (Wine Equalisation Tax) Act 1999
    to increase the maximum amount of wine equalisation tax producer rebate claimable by eligible wine producers to $400,000 each financial year. 

    Bill | Explanatory Memorandum

  • Date
    16 Nov 2023 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Tax Agent Services Act 2009
    and
    Taxation Administration Act 1953
    : to expand the operation of the promoter penalty provisions; and enable the sharing of certain protected information;
    Taxation Administration Act 1953
    to extend whistleblower protections to eligible whistleblowers who make disclosures to the Tax Practitioners Board (TPB); and reverse the burden of proof for certain claims of protection;
    Tax Agent Services Act 2009
    in relation to the TPB Register and the TPB’s delegation powers; and
    Petroleum Resource Rent Tax Assessment Act 1987
    to limit the proportion of petroleum resource rent tax assessable income that can be offset by deductions to 90 per cent. 

    Bill | Explanatory Memorandum

  • Date
    10 Feb 2022 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to introduce the patent box regime to provide concessional tax treatment for ordinary and statutory income derived by a corporate taxpayer from exploiting a medical or biotechnology patent for the financial years commencing on or after 1 July 2022; and
    Income Tax (Transitional Provisions) Act 1997
    to include application and transitional provisions. 

    Bill | Explanatory Memorandum

  • Date
    28 Nov 2024 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    A New Tax System (Luxury Car Tax) Act 1999
    to: reduce the maximum fuel consumption for a car to be considered fuel-efficient to 3.5 litres per 100 kilometres; and align the indexation rates for luxury car tax thresholds;
    Income Tax Assessment Act 1997
    to remove income tax deductions for amounts of general interest charge and shortfall interest charge; and
    Taxation Administration Act 1953
    to extend the period within which the Commissioner of Taxation must notify a taxpayer of their decision to retain a business activity statement refund. 

    Bill | Explanatory Memorandum

  • Date
    24 May 2018 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    to: implement the OECD hybrid mismatch rules by preventing entities that are liable to income tax in Australia from being able to avoid income taxation, or obtain a double non-taxation benefit, by exploiting differences between the tax treatment of entities and instruments across difference countries; deny imputation benefits on franked distributions made by an Australian corporate tax entity if all or part of the distribution gives rise to a foreign income deduction; clarify the expenditure that can be claimed under the film producer offset for films undertaking principal photography overseas; and include the Melbourne Korean War Memorial Committee Incorporated as a specifically listed deductible gift recipient between 1 January 2018 and 31 December 2019; and
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to: implement the OECD hybrid mismatch rules by limiting the scope of the exemption for foreign branch income and preventing a deduction from arising for payments made by an Australian branch of a foreign bank to its head office in certain circumstances; prevent certain foreign equity distributions received by an Australian corporate tax entity from being non assessable non-exempt income if all or part of the distribution gives rise to a foreign income tax deduction; and provide an income tax exemption for the International Cricket Council Business Corporation FZ-LLC (IBC) and exempt from withholding tax payments of interest, dividend and royalties made to the IBC, for a five-year period. 

    Bill | Explanatory Memorandum

Bills lists

All bills before Parliament for the current calendar year and details of their progress.

Legislative Analysis

Parliamentary Library analysis of bills, including the purpose, background and key issues.

Legislative Instruments

Parliament delegates the power to legislate so details of law can be changed quickly by others. These delegated laws are referred to as legislative instruments and can be overruled – disallowed – by Parliament.

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Legislative instruments subject to a notice of motion to disallow. The progress and eventual outcome of any such notice is also recorded.

Tariff proposals

The introduction of a tariff proposal is the formal procedure for initiating the collection of customs and excise duties.

Bills referred to committees

To inquire and report views on the bill from organisations and individuals.

Statistics on legislation

Printed bills and explanatory memoranda

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