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.
Current Series of Explanatory Memoranda - Australia (Commonwealth)
- Explanatory Memoranda to Commonwealth Bills; Abt. 1922-
- Explanatory Statements to Commonwealth Regulations/Legislative Instruments; 1932-
- Explanatory Statements to Legislative Instruments; 2005-
- Taxation-Related Explanatory Memoranda; 1936-
Further Reading of Explanatory Memoranda - Australia (Commonwealth)
Index of Explanatory Memoranda - Australia (Commonwealth)
- Index to Explanatory Memoranda; 1901-1982
Current Series of Explanatory Memoranda - Australia (Commonwealth): | |
Explanatory Memoranda to Commonwealth Bills | |
Abt. 1922- | |
For most hardcopy holdings, see House of Representatives Bills and Senate Bills. | |
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Explanatory Statements to Commonwealth Regulations/Legislative Instruments | |
1932- | |
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Explanatory Statements to Legislative Instruments | |
2005- | |
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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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Further Reading of Explanatory Memoranda - Australia (Commonwealth): | |
Bill Digests | |
1977- | |
A Bill Digest consisting of unofficial independent analysis of Bills has been published by the Commonwealth Parliamentary Library since 1977. Comprehensive coverage of Government bills begins around 1993. Digests were produced for Private Member's/Senator's Bills, but this is now rarely done. | |
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Taxation laws of Australia: legislation and official explanations | |
1922-1990 | |
Twenty-four volumes published by Butterworths in 1990. A reprint of bills, explanatory memoranda, and Second Reading speeches on bills that amended the Commonwealth Income Tax Assessment Act 1936. The first explanatory memorandum reproduced however is for the Income Tax Assessment Bill 1922. | |
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Index of Explanatory Memoranda - Australia (Commonwealth): | |
Index to Explanatory Memoranda | |
1901-1982 | |
This index lists all items identified as Explanatory Memoranda or as Comparative Memoranda in the Commonwealth Parliament from 1901 to the end of 1982, after which time the provision of Explanatory Memoranda has been standard practice for government Bills introduced into the Commonwealth Parliament. Included is a narrative history of Explanatory Memoranda and Comparative Memoranda, as well as of Explanatory Statements to Regulations. | |
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