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  4. Treasury Laws Amendment (2023 Measures No. 2) Bill 2023
May 24, 2023 Australia

Treasury Laws Amendment (2023 Measures No. 2) Bill 2023

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Amends the: A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 and Medicare Levy Act 1986 to: increase the Medicare levy and Medicare levy surcharge low-income threshold amounts for individuals, families and individual taxpayers and families eligible for the seniors and pensioners tax offset; and increase the phase-in limits as a result of the increased threshold amounts; Commonwealth Banks Act 1959 to provide that the existing Commonwealth guarantee for pre-privatisation members of the Commonwealth Bank superannuation fund will continue to apply if the fund merges with another superannuation fund; Income Tax Assessment Act 1997 to enable eligible primary producers to treat certain carbon abatement income as primary production income for the purposes of the Farm Management Deposit Scheme and accessing income tax averaging arrangements for primary producers; Taxation Administration Act 1953 to reduce the gross domestic product adjustment factor for the 2023-24 financial year to 6 per cent; and National Housing Finance and Investment Corporation Act 2018 to expand the objects of the Act to include assisting earlier access to the housing market for eligible individuals who have not held an ownership interest in real property in Australia in the preceding 10 years and single legal guardians of children.
aph.gov.au/Parliamentary_Business/Bills_Legislation/Bills_Search_Results/Result?bId=r7023
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