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Tax and Superannuation Laws Amendment (2012 Measures No. 1) Bill 2012

Originating house
House of Representatives


Amends the: A New Tax System (Goods and Services Tax) Act 1999 to provide: that a supply made by a health care provider to an insurer, statutory compensation scheme operator, compulsory third party scheme operator or a government entity is treated as GST-free supply; and that non-commercial activities of government related entites are not subject to GST; Income Tax Assessment Act 1997 to pause the indexation of the superannuation concessional contributions cap during the 2013-14 financial year; Income Tax Assessment Act 1997, Superannuation (Government Co-contribution for Low Income Earners) Act 2003, Taxation Administration Act 1953 and Taxation (Interest on Overpayments and Early Payments) Act 1983 to allow eligible individuals the option to have excess concessional contributions taken out of their superannuation fund and assessed at their marginal tax rates; Taxation Administration Act 1953 to: permit the Australian Taxation Office to disclose individual’s superannuation information to superannuation entities and their administrators for certain purposes; and provide the Commisioner of Taxation with a discretion to delay refunding an amount to a taxpayer pending integrity checks of their claim; and Superannuation Industry (Supervision) Act 1993 to require employers to report, on payslips, any information prescribed in the regulations about superannuation contributions.

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 01/03/12  
Second reading moved 01/03/12  
Referred to Federation Chamber 21/05/12  
Second reading debate 21/05/12  
Second reading agreed to 21/05/12  
Reported from Federation Chamber 22/05/12  
Third reading agreed to 22/05/12  
Introduced and read a first time 18/06/12  
Second reading moved 18/06/12  
Second reading debate 18/06/12  
Second reading agreed to 18/06/12  
Third reading agreed to 18/06/12  
Text of bill as passed both Houses 18/06/12  
Assent 27/06/12 Act no.: 75 - Year: 2012

Text of bill

  • First reading

  • As passed by both Houses


Explanatory memoranda

  • Explanatory memorandum

  • Correction to explanatory memorandum


Second reading speeches

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest

  • Referred to Committee (01/03/2012): House Standing Committee on Economics; Committee Report (9/05/2012)
  • Access information for House of Representatives and Senate committees
  • An electronic version of this Act is available in ComLaw ( www.comlaw.gov.au )