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ISSN 1328-8091 BILLS DIGEST NO. 144, 2012-13 18 June 2013 Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Bill 2013 [and] Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Bill 2013 Kai Swoboda Economics Section Contents Glossary ................................................................................................................................................... 3 The Bills Digest at a glance ...................................................................................................................... 4

ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Current eligibility arrangements ......................................................................................................... 2 Administrative arrangements ............................................................................................................. 3 Basis of policy commitment ................................................................................................................ 5 Committee consideration ................................................................................................................... 6 Policy position of non-government parties/independents ................................................................ 6 Position of major interest groups ....................................................................................................... 6 Financial implications ...............................................................................................................................

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 3 Basis of policy commitment ................................................................................................................ 3 Committee consideration ................................................................................................................... 4 Policy position of non-government parties/independents and position of major interest groups ............................................................................................................................................... 4 Financial implications ............................................................................................................................... 4 Key provisions .......................................................................................................................................... 4 Schedule 1-Consequential Amendments ...........................................................................................