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ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Glossary .................................................................................................................................................... 3 Purpose .................................................................................................................................................... 4 Committee consideration ........................................................................................................................ 5 Background and key provisions ............................................................................................................... 5 Schedule 1—Form for portability of superannuation......................................................................... 6 Background .................................................................................................................................... 6 Financial impact ............................................................................................................................. 7 Policy development ....................................................................................................................... 7 Key provisions ................................................................................................................................ 8 Schedule 2—Capital gains

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Glossary .................................................................................................................................................... 2 Purpose .................................................................................................................................................... 3 Schedule 1—deductible gift recipients .................................................................................................... 3 Key Provisions ..................................................................................................................................... 3 Background ......................................................................................................................................... 4 Financial impact .................................................................................................................................. 4 Schedule 2—Self managed superannuation fund investment in collectables and personal use assets ..................................................................................................................................................... 4 Basis of policy commitment

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 15 March 2010, no. 130, 2009-10, ISSN 1328-8091 Tax Laws Amendment (2010 Measures No. 1) Bill 2010 Morag Donaldson Law and Bills Digest Section Contents Purpose ........................................................................................................................................ 2 Background and main

Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 31 May 2005, no. 171, 2004-05, ISSN 1328-8091 Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 2005 Leslie Nielson Economics, Commerce & Industrial Relations Section Contents Purpose........................................................................................................................................2 Background .................................................................................................................................2 General Background......................................................................................................... 2

Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 9 1999-2000 Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Bill