Treasury Laws Amendment (2019 Measures No. 1) Bill 2019

Originating house
House of Representatives
Parliament no

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Introduced with the Excise Tariff Amendment (Supporting Craft Brewers) Bill 2019, the bill amends the: Superannuation Industry (Supervision) Act 1993, Income Tax Assessment Act 1997 and Superannuation (Unclaimed Money and Lost Members) Act 1999 to: increase the maximum number of allowable members in self-managed superannuation funds (SMSFs) from four to six; align provisions that relate to SMSFs and small Australian Prudential Regulation Authority funds with the increased maximum number of members for SMSFs; and make contingent amendments to four Acts; Excise Tariff Act 1921 to extend concessional rates of excise to brewers that supply draught beer in kegs or other containers with a capacity of eight litres or more that are designed for use with a pressurised gas delivery system or pump delivery system; Income Tax Assessment Act 1997 and to extend the exemption for Global Infrastructure Hub Limited from the liability to pay income tax on its ordinary and statutory income to 30 June 2023; and 12 Acts to make minor technical amendments and repeal inoperative provisions.


House of Representatives
Introduced and read a first time 13 Feb 2019
Second reading moved 13 Feb 2019
Second reading debate 02 Apr 2019
Second reading agreed to 02 Apr 2019
Consideration in detail debate
  • Amendment details: 2 Government agreed to
02 Apr 2019
Third reading agreed to 02 Apr 2019
Introduced and read a first time 03 Apr 2019
Second reading agreed to 03 Apr 2019
Third reading agreed to 03 Apr 2019
Finally passed both Houses 03 Apr 2019
  • Act no: 49
  • Year: 2019
05 Apr 2019

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

House of representatives

Schedules of amendments

No documents at present


Helpful information

Text of bill

  • First reading: Text of the bill as introduced into the Parliament
  • Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
  • As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

  • Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
  • Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
  • Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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