How laws are made
The legislation administered by us is created by parliament.
A proposed law, or amendment to an existing law, is 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.
If no date is specified, the law is enacted 28 days after the Bill receives royal assent.
Legislative instruments are 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.
Tax and superannuation law is created through a process that involves proposed legislation being introduced into parliament in the form of a Bill, being passed by both houses and then given royal assent, which converts the bill into an Act of parliament.