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ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 38, 2020-21 9 DECEMBER 2020 Corporations Amendment (Corporate Insolvency Reforms) Bill 2020 Paula Pyburne Law

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 28, 2019-20 12 SEPTEMBER 2019 Treasury Laws Amendment (2019 Tax Integrity and Other Measures No.

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 104, 2016-17 31 MAY 2017 Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Bill

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 8, 2015-16 12 AUGUST 2015 Tax Laws Amendment (Small Business Measures No. 3) Bill 2015

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 117, 2014-15 12 JUNE 2015 Tax Laws Amendment (Small Business Measures No. 2) Bill 2015

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 87, 2013-14 16 JUNE 2014 Textile, Clothing and Footwear Investment and Innovation Programs Amendment Bill

ISSN 1328-8091 BILLS DIGEST NO. 137, 2012-13 13 June 2013 Tax and Superannuation Laws Amendment (2013 Measures No. 2) Bill 2013 Kai Swoboda Economics Section Jonathan Chowns Law and Bills Digest Section Contents The Bills Digest at a glance ...................................................................................................................... 4 Purpose of the Bill ................................................................................................................................... 5 Structure of the

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ........................................................................................................................ 3 Schedule 1-Abolishing the entrepreneurs’ tax offset .............................................................................. 4 Background ......................................................................................................................................... 4 Financial implications.......................................................................................................................... 6 Key provisions ..................................................................................................................................... 6 Schedule 2-Increase to the small business instant asset write-off threshold ......................................... 7 Background ......................................................................................................................................... 7 Financial