Text of bill | Explanatory memoranda | Second reading speeches | Proposed amendments | Schedules of amendments | Bills Digest

Bills of previous Parliaments

Although every effort is made to ensure the accuracy of bills homepages, the authoritative sources for verifying the progress of bills are the House of Representatives Votes and Proceedings and the Journals of the Senate.

Superannuation Laws Amendment (2004 Measures No. 2) Bill 2004


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the: Income Tax Assessment Act 1936 to remove the requirement for certain pension providers to obtain an actuary’s certificate to qualify for tax exemptions; Income Tax Assessment Act 1997 to require taxpayers under age 18 to satisfy a work test in order to claim a tax deduction for personal superannuation contributions; Retirement Savings Accounts Act 1997 to align the portability request time frame applying to retirement savings account providers with that of superannuation providers; Superannuation Guarantee (Administration) Act 1992 to simplify the superannuation guarantee earnings base arrangements; and Superannuation Industry (Supervision) Act 1993 to correct a cross-referencing error in relation to cancellation of registrable superannuation entity licences. Also contains application provisions.

Progress of bill

For committee reference information, please see the Notes section at the end of this page.

House of Representatives
Introduced and read a first time 27/05/04  
Second reading moved 27/05/04  
Second reading agreed to 02/06/04  
Third reading agreed to 02/06/04  
     
Senate
Introduced and read a first time 15/06/04  
Second reading moved 15/06/04  
Second reading amendment agreed to 23/06/04 Details: 1 Opposition agreed to
Second reading agreed to 23/06/04  
Committee of the Whole debate 23/06/04 Amendment details: 2 Opposition agreed to
Third reading agreed to 23/06/04  
     
House of Representatives
Consideration of Senate message 23/06/04 Details: House disagreed to Senate amendments
     
Senate
Consideration of House of Reps message 24/06/04 Details: Senate insisted on its amendments
     
House of Representatives
Consideration of Senate message 24/06/04 Details: House insisted on disagreeing to Senate amendments and made amendments 1 and 2 in place thereof
     
Senate
Consideration of House of Reps message 24/06/04 Details: Senate did not further insist on its amendments and agreed to House amendments made in place of its amendments
     
Assent 29/06/04 Act no.: 93 - Year: 2004
     

Text of bill

  • First reading

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory Memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

  • (HoR) Government 1

MS-Word PDF HTML
  • Senate Amendments

MS-Word PDF HTML

Schedules of amendments

Bills Digest



Notes
  • An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)