Show download pdf controls
  • How laws are made

    The tax, superannuation and registries laws administered by us are made by parliament.

    Proposed laws, or amendments to existing laws, are introduced into parliament in the form of a Bill. A Bill must be passed in identical form by both houses of the parliament and then presented to the Governor-General for royal assent before it becomes an Act.

    Legislative instruments are a form of delegated legislation made under the authority of an Act. An Act may delegate or give power to make laws in the form of regulations, orders, by-laws or other instruments to a particular person or body of people

    For details of legislation currently before parliament, visit the Australian ParliamentExternal Link website.

    Last modified: 10 Dec 2015QC 43476