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Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Bill 2013

2010-2011-2012-2013

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Bill 2013

 

No.      , 2013

 

(Treasury)

 

 

 

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—Superannuation concessional contributions cap                     3

Income Tax Assessment Act 1997                                                                               3

Income Tax (Transitional Provisions) Act 1997                                                     3

Schedule 2—Low income superannuation contribution: technical amendments                4

Superannuation (Government Co-contribution for Low Income Earners) Act 2003          4

Schedule 3—Sustaining the superannuation contribution concession    8

Part 1—Main amendments                                                                                          8

Income Tax Assessment Act 1997                                                                               8

Taxation Administration Act 1953                                                                          23

Part 2—Other amendments                                                                                       45

Income Tax Assessment Act 1997                                                                             45

Superannuation (Resolution of Complaints) Act 1993                                       47

Taxation Administration Act 1953                                                                          48

Part 3—Application and transitional provisions                                             53

Income Tax (Transitional Provisions) Act 1997                                                   53

Schedule 4—Sustaining the superannuation contribution concession: consequential amendments        55

Part 1—Amendment of the Governor-General Act 1974                         55

Part 2—Amendment of the Parliamentary Contributory Superannuation Act 1948         58

Part 3—Amendment of the Superannuation Act 1976                               62

Part 4—Amendment of the Superannuation Act 1990                               67



A Bill for an Act to amend the law relating to taxation and superannuation, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 .

2   Commencement

                   This Act commences on the day this Act receives the Royal Assent.

3   Schedule(s)

                   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.