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Bill
- Schedule 1—GST-free health supplies
- Schedule 2—GST treatment of appropriations
- Schedule 3—Indexation of superannuation concessional contributions cap
- Schedule 4—Refund of excess concessional contributions
- Schedule 5—Disclosure of superannuation information
- Schedule 6—Giving information about superannuation contributions
- Schedule 7—Refunds
2010-2011-2012
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
As passed by both Houses
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Bill 2012
No. , 2012
A Bill for an Act to amend the law relating to taxation and superannuation, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Schedule(s)......................................................................................... 2
Schedule 1—GST-free health supplies 3
A New Tax System (Goods and Services Tax) Act 1999 3
Schedule 2—GST treatment of appropriations 6
A New Tax System (Goods and Services Tax) Act 1999 6
Schedule 3—Indexation of superannuation concessional contributions cap 9
Income Tax Assessment Act 1997 9
Schedule 4—Refund of excess concessional contributions 10
Part 1—Main amendments 10
Income Tax Assessment Act 1997 10
Part 2—Other amendments 18
Income Tax Assessment Act 1997 18
Superannuation (Government Co-contribution for Low Income Earners) Act 2003 19
Taxation Administration Act 1953 20
Taxation (Interest on Overpayments and Early Payments) Act 1983 21
Part 3—Application of amendments 22
Schedule 5—Disclosure of superannuation information 23
Taxation Administration Act 1953 23
Schedule 6—Giving information about superannuation contributions 25
Part 1—Main amendments 25
Superannuation Industry (Supervision) Act 1993 25
Part 2—Other amendments 30
Superannuation Industry (Supervision) Act 1993 30
Schedule 7—Refunds 31
Taxation Administration Act 1953 31
A Bill for an Act to amend the law relating to taxation and superannuation, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 .
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
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Commencement information |
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Column 1 |
Column 2 |
Column 3 |
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Provision(s) |
Commencement |
Date/Details |
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1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table |
The day this Act receives the Royal Assent. |
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2. Schedules 1 to 5 |
The day this Act receives the Royal Assent. |
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3. Schedule 6, Part 1 |
A single day to be fixed by Proclamation. However, if the provision(s) do not commence within the period of 12 months beginning on the day this Act receives the Royal Assent, they commence on the day after the end of that period. |
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4. Schedule 6, Part 2 |
The day this Act receives the Royal Assent. |
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5. Schedule 7 |
The day this Act receives the Royal Assent. |
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Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.