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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
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Tax and Superannuation Laws Amendment (2012 Measures No. 1) Bill 2012Schedule 3 — Indexation of superannuation concessional contributions cap
Income Tax Assessment Act 1997
1 Paragraph 292-20(2)(d)
Repeal the paragraph, substitute:
(d) for the 2010-2011 financial year—$25,000; or
(e) for the 2011-2012 financial year—$25,000; or
(f) for the 2012-2013 financial year—$25,000; or
(g) for the 2013-2014 financial year—$25,000; or
(h) for the 2014-2015 financial year or a later financial year—the amount worked out by indexing annually the amount mentioned in paragraph (g).
2 Subparagraph 960-285(2)(a)(i)
Omit “2009-2010”, substitute “2013-2014”.