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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. 94, 2013-14 20 JUNE 2014 Tax Laws Amendment (Implementation of the FATCA Agreement) Bill 2014

ISSN 1328-8091 BILLS DIGEST NO. 163, 2012-13 28 June 2013 Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Bill 2013 [and] Superannuation (Excess Concessional Contributions Charge) Bill 2013 Kai Swoboda Economics Section Contents Purpose of the Bill ................................................................................................................................... 3 Structure of the Bill ................................................................................................................................. 3 Background ............................................................................................................................................. 4 Current

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 BILLS DIGEST NO. 61, 2012-13 1 February 2013 Electoral and Referendum Amendment (Improving Electoral Administration) Bill 2012 Brenton Holmes Politics and Public Administration Section Contents Purpose of the Bill ................................................................................................................................... 2 Structure of the Bill ................................................................................................................................. 2 Background ............................................................................................................................................. 3 Committee consideration ....................................................................................................................... 4 Policy position of non-government

ISSN 1328-8091 Parliament of Australia Department of Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Committee consideration ................................................................................................................... 3 Financial implications ............................................................................................................................... 3 Key provisions .......................................................................................................................................... 3 Recoverable advance ..................................................................................................................... 4 Recoverable payments .................................................................................................................. 4 Recoverable death payment.......................................................................................................... 6 Transparency and accountability ................................................................................................... 6 Payment practices ......................................................................................................................... 7 Schedule

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

ISSN 1328-8091 A Bill of the same name, covering the same topics, was introduced into the 42nd Parliament on 24 June 2010. Contents Purpose .................................................................................................................................................... 3 Committee consideration ................................................................................................................... 4 Schedule 1-Unclaimed superannuation money ...................................................................................... 4 Background ......................................................................................................................................... 4 What is ‘unclaimed money’? .................................................................................................... 5 How do unclaimed superannuation amounts