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Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Bill 2001

 

 

 

 

Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001

 

No. 96, 2001



 

 

 

 

Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001

 

No. 96, 2001

 

 

 

 

An Act to amend the law relating to superannuation contributions taxes and termination payments tax, and for related purposes

   

   



Contents

1............ Short title............................................................................................ 1

2............ Commencement.................................................................................. 2

3............ Schedule(s).......................................................................................... 2

Schedule 1—Amendment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997                                                                                                                               3

Schedule 2—Amendment of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997              9

Schedule 3—Amendment of the Termination Payments Tax (Assessment and Collection) Act 1997        11

 



Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001

No. 96, 2001

 

 

 

An Act to amend the law relating to superannuation contributions taxes and termination payments tax, and for related purposes

[ Assented to 15 August 2001 ]

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001

2   Commencement

             (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

             (2)  Schedule 1 is taken to have commenced on 5 June 1997, immediately after the commencement of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 .

             (3)  Schedule 2 is taken to have commenced on 7 December 1997, immediately after the commencement of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 .

             (4)  Schedule 3 is taken to have commenced on 5 June 1997, immediately after the commencement of the Termination Payments Tax (Assessment and Collection) Act 1997 .

3   Schedule(s)

                   Subject to section 2, 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.