On 9 May 2018 the Senate agreed that all bills introduced into the House of Representatives after 10 May 2018 and up to and including 31 May 2018 that contain substantive provisions commencing on or before 1 July 2018 are referred to committees for inquiry and report by 18 June 2018.

On 24 May 2018, the Senate referred the provisions of the Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Bill 2018 to the Economics Legislation Committee for inquiry and report by 18 June 2018.