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ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Background .............................................................................................................................................. 4 Committee consideration ................................................................................................................... 4 Financial implications ............................................................................................................................... 4 Key provisions .......................................................................................................................................... 5 Schedule 1—application and transitional provisions .................................................................... 5 Registration .............................................................................................................................. 5 Reporting .................................................................................................................................. 6 Protected information .............................................................................................................. 6 Review of operation of the ACNC Act

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Glossary .................................................................................................................................................... 3 Purpose .................................................................................................................................................... 4 Committee consideration ........................................................................................................................ 5 Background and key provisions ............................................................................................................... 5 Schedule 1—Form for portability of superannuation......................................................................... 6 Background .................................................................................................................................... 6 Financial impact ............................................................................................................................. 7 Policy development ....................................................................................................................... 7 Key provisions ................................................................................................................................ 8 Schedule 2—Capital gains

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Glossary .................................................................................................................................................... 2 Purpose .................................................................................................................................................... 3 Schedule 1—deductible gift recipients .................................................................................................... 3 Key Provisions ..................................................................................................................................... 3 Background ......................................................................................................................................... 4 Financial impact .................................................................................................................................. 4 Schedule 2—Self managed superannuation fund investment in collectables and personal use assets ..................................................................................................................................................... 4 Basis of policy commitment

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 23 June 2010, no. 188, 2009-10, ISSN 1328-8091 Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010 John Murray Law and Bills Digest Section Contents Background and purpose ..........................................................................................................

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 30 March 2010, no. 134, 2009-10, ISSN 1328-8091 Tax Laws Amendment (2010 GST Administration Measures No. 1) Bill 2010 Paige Darby and Bernard Pulle Economics Section Note: This Digest is an

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 29 January 2010, no. 87, 2009-10, ISSN 1328-8091 Tax Laws Amendment (2009 GST Administration Measures) Bill 2009 Morag Donaldson Law and Bills Digest Section Contents Purpose . . . . .

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. 49, 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