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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. 67, 2014-15 4 FEBRUARY 2015 Treasury Legislation Amendment (Repeal Day) Bill 2014 Leslie Nielson and

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. 119, 2012-13 28 May 2013 Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013 Daniel Weight Economics Section Contents Purpose of the Bill ................................................................................................................................... 2 Background ............................................................................................................................................. 2 2010 Federal Election .......................................................................................................................... 2 Policy commitment .......................................................................................................................... 6 Confidential taxpayer information ...................................................................................................... 6 Committee consideration ....................................................................................................................... 7

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 .................................................................................................................................................... 2 Background .............................................................................................................................................. 3 Outline of the package ............................................................................................................. 3 The decline of Australian flagged shipping and the expansion in world seaborne trade ....................................................................................................................................... 4 Tax regimes of other maritime countries ................................................................................. 5 Why reform the shipping industry? .........................................................................................