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ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Low-income thresholds and phase-in limits .................................................................................. 3 Basis of policy commitment ..................................................................................................................... 3 Financial implications ............................................................................................................................... 4 Key provisions .......................................................................................................................................... 4 Concluding comments ............................................................................................................................. 4 BILLS DIGEST NO. 133, 2011-12 21 May 2012 Tax Laws

Parliament of Australia Departmentof Parliamentary Services Contents Introduction ....................................................................................................................................... 1 Australian Alcohol Guidelines ............................................................................................................. 2 How many Australian women drink alcohol while pregnant or breastfeeding? .............................. 4 Alcohol labelling in Australia - current requirements .......................................................................... 5 Recent moves to strengthen alcohol labelling requirements ............................................................... 6 Alcohol Toll Reduction Bill 2007

  APRIL 19, 2012 Calls to waive dentists' debts to Medicare On 19 March 2012, the Opposition health spokesman the Hon. Peter Dutton, introduced the Health Insurance (Dental Services) Bill 2012 into the House of Representatives. The Bill was also introduced into the Senate on 21 March by Senator David

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Glossary .................................................................................................................................................... 3 Purpose .................................................................................................................................................... 4 Financial implications ............................................................................................................................... 5 Human rights implications ....................................................................................................................... 5 Background .............................................................................................................................................. 5 Board of Taxation review of the legal framework for the administration of the GST ........................ 5 Government response to the Board of Taxation

  MARCH 15, 2012 The Minerals Tax Package The Minerals Resource Rent Tax (MRRT) bills are being debated in the Senate this week. Acceptance of such a tax appears to be growing among commentators. However, the proposal by the Greens that a company tax cut be limited to small businesses

    FEBRUARY 29, 2012 The sun sets on solar hot water rebates Image source: yourhome.gov.au The Government has ended its solar hot water rebate initiative, the Renewable Energy Bonus Scheme (REBS). An announcement was made yesterday that henceforth REBS rebates will only be eligible to those people who have

Parliament of Australia Departmentof Parliamentary Services Contents Introduction ....................................................................................................................................... 1 Defining universal systems ................................................................................................................. 3 Which countries operate universal dental schemes? .......................................................................... 4 Austria ........................................................................................................................................... 5 Denmark ....................................................................................................................................... 5 Finland .......................................................................................................................................... 5 Germany ....................................................................................................................................... 5 Greece........................................................................................................................................... 6 Italy ............................................................................................................................................... 6 Mexico .......................................................................................................................................... 6 Poland ........................................................................................................................................... 7 Spain ............................................................................................................................................. 7 Sweden

    FEBRUARY 17, 2012 Draft legislation on pokies reform released Image source: Wikimedia The Government on Friday released draft legislation on proposed reforms to address problem gambling, particularly related to electronic gaming machines (EGMs, or pokies). The release comes at the same time Clubs ACT have reportedly given in