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ISSN 1328-8091 BILLS DIGEST NO. 106, 2012-13 9 May 2013 Aged Care (Living Longer Living Better) Bill 2013 Rebecca de Boer and Peter Yeend Social Policy Section Contents Purpose of the Bill ................................................................................................................................... 4 Structure of the Bill ................................................................................................................................. 5 Legislative instruments .................................................................................................................... 5 Amendments to Principles .............................................................................................................. 6 Structure

April 8, 2013 Announcements end superannuation budget speculation? Image source: QLD government Following recent media speculation about possible changes to superannuation in the upcoming 2013- 14 Budget and concerns about the inequity of tax concessions for superannuation, on 5 April 2013 the Government announced a range of measures to superannuation

ISSN 1328-8091 BILLS DIGEST NO. 81, 2012-13 28 February 2013 Superannuation Legislation Amendment (Reform of Self Managed Superannuation Funds Supervisory Levy Arrangements) Bill 2013 Kai Swoboda Economics Section Contents Purpose of the Bill ................................................................................................................................... 2 Background ............................................................................................................................................. 2 SMSF levy arrangements ..................................................................................................................... 4 Proposed measures ............................................................................................................................. 6 Basis of policy

ISSN 1328-8091 BILLS DIGEST NO. 67, 2012-13 6 February 2013 Income Tax Rates Amendment (Unlawful Payments from Regulated Superannuation Funds) Bill 2012 Kai Swoboda Economics Section Contents Purpose of the Bill ................................................................................................................................... 2 Background ............................................................................................................................................. 2 Committee consideration ....................................................................................................................... 3 Financial implications .............................................................................................................................. 3 Statement of Compatibility with Human Rights

ISSN 1328-8091 BILLS DIGEST NO. 65, 2012-13 5 February 2013 Superannuation Legislation Amendment (Reducing Illegal Early Release and Other Measures) Bill 2012 Kai Swoboda Economics Section Contents Purpose of the Bill ................................................................................................................................... 3 Background ............................................................................................................................................. 4 Regulation impact statement .............................................................................................................. 5 Consultation and draft bills ................................................................................................................. 6 Committee consideration .......................................................................................................................

ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Glossary ............................................................................................................................................... 3 Purpose ............................................................................................................................................... 4 Committee consideration ................................................................................................................... 5 Parliamentary Joint Standing Committee on Human Rights ......................................................... 5 Schedule 1—Conservation tillage refundable tax offset .................................................................... 5 Background .................................................................................................................................... 5 Financial impact ............................................................................................................................. 6 Key provisions ................................................................................................................................ 6 Commencement and Application ..................................................................................................

ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ................................................................................................................... 4 Schedule 1—non-compliance with PAYG withholdings, and superannuation guarantee, obligations ............................................................................................................................................. 5 Background ......................................................................................................................................... 5 ‘Phoenix’ activity ............................................................................................................................ 5 Superannuation entitlements ........................................................................................................ 6 Pay as you go ................................................................................................................................. 6 Director penalty regime ................................................................................................................. 7 Basis of