Assented Bills of previous Parliaments

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TOTAL RESULTS: 3785

  • Date
    12 Oct 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Register of Foreign Ownership of Agricultural Land Act 2015
    to establish a Register of Foreign Ownership of Water Entitlements to be administered by the Commissioner of Taxation; and amend the short title of the Act to the
    Register of Foreign Ownership of Water or Agricultural Land Act 2015
    ;
    Foreign Acquisitions and Takeovers Act 1975
    to facilitate the administration of the rules in relation to foreign investment in residential real estate; and
    Taxation Administration Act 1953
    to enable the disclosure of certain information. 

    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
    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
    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
    01 Sep 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Corporations Act 2001
    to ensure that auditors registered from 1 December 2005 on the basis of the CPA/ICAA competency standard, as approved by the Australian Securities and Investments Commission on 24 November 2004, are validly registered with effect from the date of their purported registration. 

    Bill | Explanatory Memorandum

  • Date
    01 Sep 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    International Tax Agreements Act 1953
    to give legislative effect to the Agreement between Australia and the Federal Republic of Germany for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion and Avoidance and its Protocol, signed at Berlin on 12 November 2015; and the
    International Tax Agreements Act 1953
    and
    Taxation (Interest on Overpayments and Early Payments) Act 1983
    to make 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: reduce the corporate tax rate for small businesses with an aggregated turnover of less than $10 million to 27.5 per cent for the 2016-17 financial year and progressively extend that lower rate to all corporate tax entities by the 2023-24 financial year; and further reduce the corporate tax rate in stages so that by the 2026 27 financial year, the corporate tax rate for all entities will be 25 per cent;
    Income Tax Assessment Act 1997
    to: increase the small business income tax offset to 16 per cent of an eligible individual’s basic income tax liability that relates to their total net small business income from the 2026-27 financial year; and enable small businesses with an aggregated turnover of less than $10 million to access most small business tax concessions, and small businesses with an aggregated turnover of less than $5 million to access the small business income tax offset; and
    Income Tax Assessment Act 1936
    and
    Income Tax Assessment Act 1997
    to make 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
    31 Aug 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends: the
    Higher Education Support Act 2003
    to establish a minimum repayment threshold for HELP debts of two per cent when a person’s income reaches $51 957 from the 2018-19 financial year; and replace the Higher Education Grants Index with the consumer price index for the purposes of indexing all grants and regulated student contribution amounts; the
    Higher Education Support Act 2003
    and
    Income Tax Assessment Act 1997
    to discontinue the HECS-HELP benefit from 1 July 2017; the
    Social Security Act 1991
    ,
    Social Security (Administration) Act 1999
    ,
    Farm Household Support Act 2014
    and
    Income Tax Assessment Act 1997
    to discontinue the job commitment bonus; the
    Australian Renewable Energy Agency Act 2011
    to reduce the agency’s available appropriation; the
    Private Health Insurance Act 2007
    to pause the income thresholds for the Medicare levy surcharge and the government rebate on private health insurance for a further three years from 1 July 2018; the
    National Health Reform Act 2011
    to abolish the National Health Performance Authority; the
    Aged Care Act 1997
    to: increase the secretary’s compliance powers in relation to reviews of care recipient appraisals submitted by aged care providers to receive Commonwealth subsidies; abolish adviser and administrator panel arrangements; and require approved providers to notify the secretary of certain changes to any key personnel in certain circumstances; the
    Age Discrimination Act 2004
    ,
    Dental Benefits Act 2008
    and
    Human Services (Medicare) Act 1973
    to close the Child Dental Benefits Schedule from 31 December 2016 and establish the Child and Adult Public Dental Scheme from 1 January 2017; the
    Social Security Act 1991
    ,
    Social Security Legislation Amendment (Newly Arrived Resident’s Waiting Periods and Other Measures) Act 1997
    and
    Farm Household Support Act 2014
    to remove the exemption from the 104 week newly arrived resident’s waiting period for new migrants who are family members of Australian citizens or long-term permanent residents; the
    Social Security Act 1991
    ,
    Social Security (Administration) Act 1999
    and
    Student Assistance Act 1973
    to cease the student start-up scholarship payment from 1 July 2017; five Acts to apply an interest charge to outstanding debts owed by former recipients of social welfare payments who have failed to enter into, or have not complied with, an acceptable repayment arrangement; five Acts to enable the making of departure prohibition orders to prevent certain social welfare debtors from leaving the country; the
    A New Tax System (Family Assistance) (Administration) Act 1999
    ,
    Paid Parental Leave Act 2010
    ,
    Social Security Act 1991
    and
    Student Assistance Act 1973
    to remove the six-year limit on welfare debt recovery; the
    Social Security Act 1991
    and
    Veterans’ Entitlements Act 1986
    to provide that parental leave payments and dad and partner pay payments are included in the income test for income support payments; the
    A New Tax System (Family Assistance) Act 1999
    ,
    Income Tax Assessment Act 1936
    and
    Social Security Act 1991
    to change the way fringe benefits are treated under the income tests for family assistance and youth income support payments and for related purposes; the
    Social Security (Administration) Act 1999
    to align carer allowance and carer payment start day provisions; the
    A New Tax System (Family Assistance) Act 1999
    and
    Paid Parental Leave Act 2010
    to pause indexation for family tax benefit (FTB) Part A, the primary earner income limit for FTB Part B and the Paid Parental Leave income limit for a further three years from 1 July 2017; the
    Social Security Act 1991
    and
    Veterans’ Entitlements Act 1986
    to remove the pension income and assets test exemptions currently available to pensioners in aged care who rent out their former home and pay their aged care accommodation costs by periodic payments; the
    A New Tax System (Family Assistance) Act 1999
    and
    Social Security Act 1991
    to remove the exemption from the income test for FTB Part A recipients and the exemption from the parental income test for certain dependent young people receiving youth allowance and ABSTUDY living allowance; the
    Social Security Act 1991
    to provide that certain persons cannot be paid social security payments when they are in psychiatric confinement because they have been charged with a serious offence; six Acts to prevent new recipients of welfare payments or concession cards from being paid the energy supplement from 20 March 2017; the
    Income Tax Assessment Act 1997
    to reduce the refundable and non-refundable rates of the tax offset available under the research and development tax incentive for the first $100 million of eligible expenditure; six Acts to require larger entities to provide payroll and superannuation information at the time it is created through the single touch payroll reporting framework; and the
    Military Rehabilitation and Compensation Act 2004
    to create a single appeal path for the review of original determinations made by the Military Rehabilitation and Compensation Commission. 

    Bill | Explanatory Memorandum

  • Date
    31 Aug 2016 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Customs Tariff Amendment (Tobacco) Bill 2016, the bill amends the
    Excise Tariff Act 1921
    to increase the rate of excise duty on tobacco and tobacco products through a series of four annual increases of 12.5 per cent, commencing on 1 September 2017. 

    Bill | Explanatory Memorandum

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.