House of Representatives
Superannuation Legislation Amendment Bill 2010
Explanatory Memorandum
Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MPIndex
Schedule 1: Unclaimed money
| Bill reference | Paragraph number |
|---|---|
| Bill reference | Paragraph number |
| Items 1 and 2, section 7 | 1.21 |
| Item 3, section 8 | 1.22 |
| Item 4, section 8 | 1.22 |
| Item 5, section 8 | 1.22 |
| Item 6, section 8 | 1.22 |
| Item 7, subsection 18AA(1) | 1.26 |
| Item 8, subsection 20C(3) | 1.30 |
| Item 9, subsection 20JA(1) | 1.32 |
| Item 9, subsection 20JA(2) | 1.33 |
| Items 10 to 12, subsection 24C(1) (note 1), subsection 24E(1) (note 1), section 24H | 1.41 |
| Item 13, subsection 24HA(1) | 1.36 |
| Item 13, subsection 24HA(2) | 1.37 |
| Item 13, subsection 24HA(3) | 1.38 |
| Item 14, section 49A | 1.40 |
| Item 15, section 306-20 of the ITAA 1997 | 1.42 |
| Item 16, subsection 307-5(1) (item 5 in the table) | 1.44 |
| Item 17, subsection 307-142(1) of the ITAA 1997 | 1.46 |
| Items 18 and 19, subsection 307-142(3) of the ITAA 1997 | 1.47 |
| Item 21, subparagraph 49A(1)(b)(i) | 1.51 |
| Item 21, section 307-142 of the ITAA 1997 | 1.52 |
Schedule 2: Disability insurance premiums paid by superannuation funds
| Bill reference | Paragraph number |
|---|---|
| Item 1 | 2.32 |
| Item 1, paragraph (2)(b) and item 5, paragraph 295-466(2)(b) | 2.37 |
| Item 1, paragraph (3)(b), and item 5, paragraph 295-466(3)(b) | 2.45 |
| Item 2 | 2.49 |
| Items 2 (note in paragraph 295-460(b) of the ITAA 1997), 6 and 7, section 295-466 | 2.54 |
| Item 3 | 2.50 |
| Item 4 | 2.51 |
| Item 5 | 2.31 |
| Item 5, section 295-466 and item 1 | 2.38 |
| Item 5, subsection 295-466(2) | 2.35 |
| Item 5, subsections 295-466(2) (including the note) and (3) | 2.43 |
| Subitem 1(1) and item 5, subsection 295-466(1) | 2.33 |
| Subitem 1(2) | 2.36 |
| Subitem 1(2) and item 5, subsection 295-466(2) | 2.34 |
| Subitems 1(2) (including the note) and (3) | 2.42 |
| Subitem 1(3) and item 5, subsection 295-466(3) | 2.39 |
Schedule 3: Superannuation and relationship breakdowns
| Bill reference | Paragraph number |
|---|---|
| Item 1, definition of 'spouse' in subsection 10(1) | 3.25 |
| Item 2, paragraph 66(2B)(a) to (d) | 3.16 |
| Item 2, subsections 66(2B) and (2C) | 3.14 |
| Item 2, subsection 66(2C) and item 3, subsection 71EA(2) | 3.17 |
| Item 3, section 71EA | 3.15 |
| Item 3, paragraph 71EA(3)(a) to (c) | 3.19 |
| Item 3, subsections 71EA(4) to (6) | 3.21 |
Schedule 4: Other amendments
| Bill reference | Paragraph number |
|---|---|
| Item 18 | 4.43 |
| Part 1, item 3, subsection 290-170(5) of the Income Tax Assessment Act 1997 (ITAA 1997) | 4.12 |
| Part 1, item 3, paragraphs 290-170(5)(c) and (d) of the ITAA 1997 | 4.14 |
| Part 1, item 4, subsection 290-180(5) of the ITAA 1997 | 4.15 |
| Part 1, item 5, paragraph 292-25(2)(b) of the ITAA 1997 | 4.16 |
| Part 1, item 6, paragraph 292-90(2)(b) of the ITAA 1997 | 4.17 |
| Part 1, items 7 and 8, subsection 295-190(1) of the ITAA 1997 | 4.18 |
| Part 1, item 11, subsections 295-190(5) and (6) of the ITAA 1997 | 4.19 |
| Part 1, items 14 and 16, subsections 295-197(3) and (4) and subsection 295-490(1) of the ITAA 1997 | 4.21 |
| Part 1, item 14, subsections 295-197(1) and (2) of the ITAA 1997 | 4.20 |
| Part 2, item 1, subparagraph 290-170(2)(d)(ii); item 2, subsection 290-170(4); item 9, subsection 295-190(1A); item 10 before subsection 295-190(2); item 12, section 295-195 (heading); item 13, subsections 295-195(1) and (2); item 15, subsection 295-490(1); cell in the table at item 2, column headed 'can deduct' and item 17, subsection 995-1(1) of the ITAA 1997 | 4.42 |
| Part 2, item 19, paragraph 290-85(1)(b); item 20, paragraph 290-85(1)(c); item 22, subparagraph 290-85(1A)(d)(iii); and item 24, paragraph 290-85(3)(a) of the ITAA 1997 | 4.44 |
| Part 2, item 21, subsection 290-85(1AA) of the ITAA 1997 | 4.22 |
| Part 2, item 21, subsections 290-85(1AA) and (1AB) of the ITAA 1997 | 4.24, 4.25 |
| Part 2, item 21, subsection 290-85(1AB) of the ITAA 1997 | 4.23, 4.27 |
| Part 2, item 23, subsections 290-85(1B) and (1C) of the ITAA 1997 | 4.28 |
| Part 3, item 25, section 280-102A in Schedule 1 (note) of the Taxation Administration Act 1953 | 4.29 |
| Part 4, item 26, subsection 292-465(2) of the ITAA 1997 | 4.45 |
| Part 4, item 27, paragraphs 292-465(2)(a) and (b) of the ITAA 1997 | 4.30, 4.31 |
| Part 4, item 28, subsections 292-465(8) and (9) of the ITAA 1997 | 4.32 |
| Part 5, item 29, section 307-297 of the ITAA 1997 | 4.34 |
| Part 6, item 30, paragraphs 20N(2)(a) and (b) | 4.37 |
| Part 7, item 31 | 4.40 |
| Part 7, item 32 | 4.41 |