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.

Bills before Parliament

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TOTAL RESULTS: 244

  • Date
    30 Mar 2017 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to: supplement the ‘same business test’ with a ‘similar business test’ for the purposes of working out whether a company’s tax losses and net capital losses from previous income years can be used as a tax deduction in a current income year; and make consequential amendments; and
    Income Tax Assessment Act 1997
    to provide taxpayers with the choice to self-assess the effective life of certain intangible depreciating assets they start to hold on or after 1 July 2016. 

    Bill | Explanatory Memorandum

  • Date
    08 Feb 2018 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Corporations Act 2001
    and
    National Consumer Credit Protection Act 2009
    to allow regulations to provide for exemptions from the Australian Financial Services Licence and Australian Credit Licence requirements for the purposes of testing financial and credit products and services under certain conditions;
    Income Tax Assessment Act 1997
    to amend the venture capital and early stage investor provisions to ensure that they operate as intended in relation to capital gains tax transactions, managed investment trusts and the early stage investor tax offset; and
    Income Tax Assessment Act 1936
    to amend the definition of public trading trusts. 

    Bill | Explanatory Memorandum

  • Date
    28 Mar 2018 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends: taxation legislation to: enable the Commissioner of Taxation to issue directions to employers to pay unpaid superannuation guarantee and undertake superannuation guarantee education courses, and to disclose more information about superannuation guarantee non-compliance to affected employees; extend Single Touch Payroll reporting to all employers; require more regular reporting by superannuation funds; strengthen the commissioner’s ability to collect superannuation guarantee charge and pay as you go withholding liabilities; enable the pre-filling of an individual’s tax file number declaration and superannuation standard choice force form by the commissioner to the individual’s employer; and enable the sharing and verification of tax file numbers between the commissioner and Commonwealth agencies; the
    Superannuation Legislation Amendment (MySuper Core Provisions) Act 2012
    to clarify the commencement of certain provisions; the
    Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016
    to ensure that financial institutions report information about financial accounts held by foreign tax residents as intended; the
    Fuel Tax Act 2006
    ,
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to make amendments consequential on regulations; five Acts to rewrite provisions in relation to offshore information notices from the
    Income Tax Assessment Act 1936
    to the
    Taxation Administration Act 1953
    and apply those provisions to all tax-related liabilities; 10 Acts to make miscellaneous amendments;
    Superannuation (Resolution of Complaints) Act 1993
    to enable the disclosure of certain information acquired in connection with a complaint made to the Superannuation Complaints Tribunal; and
    Income Tax Assessment Act 1997
    to update the list of deductible gift recipients. 

    Bill | Explanatory Memorandum

  • Date
    20 Sep 2018 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 

    Bill | Explanatory Memorandum

  • Date
    24 May 2018 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Income Tax Assessment Act 1997
    and
    Superannuation Guarantee (Administration) Act 1992
    to provide for a one-off 12 month amnesty to encourage employers to self-correct historical superannuation guarantee non-compliance;
    Superannuation Guarantee (Administration) Act 1992
    to enable certain employees with multiple employers to apply for an employer shortfall exemption certificate which prevents their employer from having a superannuation guarantee shortfall if they do not make contributions for a period;
    Administrative Decisions (Judicial Review) Act 1977
    to make consequential amendments;
    Income Tax Assessment Act 1997
    to ensure that a superannuation entity’s non-arm’s length income includes income where expenditure in gaining or producing it was not an arm’s length expense; and
    Income Tax Assessment Act 1997
    and
    Taxation Administration Act 1953
    to ensure that, in certain circumstances involving limited recourse borrowing arrangements, the total value or a superannuation fund’s assets is taken into account in working out individual members’ total superannuation balances. 

    Bill | Explanatory Memorandum

  • Date
    28 Mar 2018 
    Chamber
    House of Representatives 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Implements certain recommendations of the Australian Consumer Law Review Final Report by amending the:
    Competition and Consumer Act 2010
    to: amend evidentiary requirements to allow private litigants to rely on admitted facts from earlier proceedings; clarify the operation of unsolicited services provisions and unsolicited consumer agreements in a public place; ensure that fees or charges associated with pre-selected options must be included in the single price; strengthen the Australian Competition and Consumer Commission’s (ACCC) powers to obtain information about product safety; enable third parties to give effect to a community service order; and clarify the scope of the exemption from the consumer guarantees for the transport or storage of goods;
    Australian Securities and Investments Commission Act 2001
    and
    Competition and Consumer Act 2010
    to: extend the unconscionable conduct protections to publicly listed companies; and enable the ACCC and the Australian Securities and Investments Commission (ASIC) to investigate possible unfair contract terms; and
    Australian Securities and Investments Commission Act 2001
    to: correct inconsistent terminology for financial products that involve interests in land; and clarify the application of consumer protections to financial products. 

    Bill | Explanatory Memorandum

  • Date
    09 May 2018 
    Chamber
    Senate 
    Status
    Before House of Representatives 
    Sponsor
    RICE, Sen Janet 
    Summary
    Amends the
    A New Tax System (Goods and Services Tax) Act 1999
    to remove the goods and services tax from sanitary products. 

    Bill | Explanatory Memorandum

  • Date
    20 Sep 2018 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 

    Bill | Explanatory Memorandum

  • Date
    20 Sep 2018 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 

    Bill | Explanatory Memorandum

  • Date
    07 Dec 2017 
    Chamber
    Senate 
    Status
    Before Senate 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Corporations Act 2001
    to consolidate and broaden the existing protections and remedies for corporate and financial sector whistleblowers;
    Taxation Administration Act 1953
    to create a whistleblower protection regime for disclosures of information by individuals regarding breaches of the tax laws or misconduct relating to an entity’s tax affairs; and
    Banking Act 1959
    ,
    Insurance Act 1973
    ,
    Life Insurance Act 1995
    and
    Superannuation Industry (Supervision) Act 1993
    to make consequential amendments. 

    Bill | Explanatory Memorandum

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