Tax Bills and Explanatory Memoranda consists of a collection of income tax- and superannuation-related Bills introduced into Parliament, in addition to explanatory material, second reading speeches and ATO summaries. Summary pages provide an overview of the purpose and effect of each Bill and regular updates on the progress of Bills through Parliament alert the status of key amendments.
Also included for online subscribers is Latest Tax Bills and EMs which provides access to Tax Bills and EMs within 24 hours of their introduction into Parliament.
Features regular updates per year.
This collection dating from 1996 contains all Bills affecting Thomson Reuters' comprehensive Australian Income Tax Legislation service, and where available, the Bills are accompanied by a summary, Second Reading of the Bill and the Explanatory Memorandum. Amendments to Bills published in this service are also published at the time that the amendment is made.
- Keeps subscribers up to date with Bills that are currently progressing through parliament
- Provides subscriber with easy access to amendments made to tax related legislation by Bills progressing through parliament, and alerts subscribers to amendments which have not yet commenced.
- This collection saves you time and helps you to understand parliament’s intention, by providing relevant additional and hard to find supplementary or revised Explanatory Memorandums (EMs), Senate amendments etc
- Summaries provide subscriber with a simplified explanation of the pending legislation and the impact that it will create.
- This collection complements the TR Legislation products and provides a complete suite for monitoring legislative developments from proposal through to enactment.