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ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background and key provisions ............................................................................................................... 3 Schedule 1—12-month export period for the GST-free supply of new recreational boats ............... 3 Public consultation ........................................................................................................................ 4 Schedule 2—General interest charge ................................................................................................. 6 Committee consideration ................................................................................................................... 6 Financial implications ............................................................................................................................... 7

Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 112 1998-99 General Interest Charge (Imposition) Bill 1998 ISSN 1328-8091  Copyright

Parliamentary Research Service Department of the Parliamentary Library This Digest was prepared for debate and should not be taken as a complete guide to the legislation which may reflect amendments. Superannuation Guarantee Charge Bill 1992 Date Introduced: 2 April 1992 House: House of Representatives Portfolio: Treasury Purpose To impose formally