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How laws are made

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

Last updated 9 December 2015

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.