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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

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Basis of policy commitment ................................................................................................................ 2 Definitions ................................................................................................................................ 3 Draft Legislation—Deferred Settlement of Excise and Excise-Equivalent Customs Duties ..................................................................................................................................... 4 Committee consideration ................................................................................................................... 4 Senate Selection of Bills Committee ........................................................................................ 4 Position of major interest

ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 3 Basis of policy commitment ................................................................................................................ 4 Committee consideration ................................................................................................................... 4 Policy position of non-government parties/independents ................................................................ 4 Position of major interest groups ....................................................................................................... 4 Financial implications ............................................................................................................................... 4 Key provisions .......................................................................................................................................... 4 Schedule 1—Amendment of the

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services This Digest replaces an earlier version dated 17 June 2011. Contents Purpose .................................................................................................................................................... 3 Background .............................................................................................................................................. 3 Fuel Tax Inquiry ................................................................................................................................... 4 Howard Government’s proposals ....................................................................................................... 4 Basis of policy commitment ..................................................................................................................... 5 2010-11 Budget................................................................................................................................... 6 13 May 2010: elaboration of 2010-11

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 26 May 2010, nos. 154-155, 2009-10, ISSN 1328-8091 Excise Tariff Amendment (Tobacco) Bill 2010 Customs Tariff Amendment (Tobacco) Bill 2010 Moira Coombs Law and Bills Digest Section Contents Purpose ........................................................................................................................................ 2

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 19 March 2010, no. 104, 2009-10, ISSN 1328-8091 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2010 Richard Webb Economics Section Contents Purpose ........................................................................................................................................ 2 Background ................................................................................................................................. 2 Reintroduction of the

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 29 October 2009, no. 54, 2009-10, ISSN 1328-8091 It should be noted that the name of this Bill as introduced on 22 October 2009 is actually the Carbon Pollution Reduction Scheme

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 29 October 2009, no. 57, 2009-10, ISSN 1328-8091 It should be noted that the name of this Bill as introduced on 22 October 2009 is actually the Excise Tariff Amendment (Carbon