Explanatory Memoranda - Australia (Commonwealth)

Taxation-Related Explanatory Memoranda

1936-

The ATO Legal Database contains electronic versions of explanatory material relating to taxation laws from 1936 to the present. It covers not only income tax laws, but a variety of other laws, such as the Banking Act, Taxation Administration Act 1959, Health Insurance Levy Act etc.

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Web Publications

Taxation-Related Explanatory Memoranda is a Current Series of Explanatory Memoranda - Australia (Commonwealth)

In the Commonwealth Parliament, memoranda have been prepared for selected bills from as early as 1905. Until the 1940s, most of these were in the form of comparative memoranda, which set out the text of an existing Act as it would appear if the proposed bill was passed, and identified the additions or deletions made by the bill to the existing Act. By the 1950s, explanatory memoranda in the modern sense?providing explanatory material on the purpose and clauses of a bill?had begun to predominate. By the end of 1982, it had become standard practice to issue an explanatory memorandum for all government bills.

Explanatory statements for at least some Statutory Rules (regulations) have been prepared for the Senate Regulations and Ordinances Committee since 1932, and have been tabled in Parliament since about the mid-1980s. However, they are not publicly available before 1982. Most explanatory statements since 1991 are available online via the Federal Register of Legislation.

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