Explanatory Memorandum
(Circulated by the authority of the Minister for Employment and Workplace Relations and Minister for Financial Services and Superannuation, the Hon Bill Shorten MP)Index
Schedule 1: Portability of superannuation between Australia and New Zealand
Bill reference | Paragraph number |
---|---|
Item 1, section 11 55 | 1.75 |
Item 2, section 312 5 | 1.33 |
Item 2, subsection 312-10(1) | 1.40 |
Item 2, note 1 to subsection 312 10(1) | 1.40 |
Item 2, note 2 to subsection 312 10(1) | 1.40 |
Item 2, subsection 312-10(2) | 1.42, 1.44 |
Item 2, subsection 312-10(3) | 1.49 |
Item 2, note to subsection 312 10(3) | 1.50 |
Item 2, section 312-10(4) | 1.53 |
Item 2, section 312-10(5) | 1.55 |
Item 2, subsection 312-10(6) | 1.59 |
Item 2, note to subsection 312 10(6) | 1.60 |
Item 2, paragraphs 312-10(6)(a) and (b) | 1.57 |
Item 2, section 312-15 | 1.63 |
Item 2, section 312-1 | 1.32 |
Items 3 and 6 to 8, subsection 995 1(1) | 1.38 |
Item 4, subsection 995-1(1) | 1.35 |
Item 5, subsection 995-1(1) | 1.37 |
Item 9, subparagraph 7(1)(c)(iia) of the S(GCLIE) Act | 1.70 |
Item 10, subsections 390-12(4) and (8) of the TAA 1953 | 1.68 |
Item 10, section 390-12 of the TAA 1953 | 1.66 |
Item 10, subsections 390-12(2) and (3) of the TAA 1953 | 1.67 |
Item 11, paragraph 390-15(1)(a) of the TAA 1953 | 1.76 |
Item 12 | 1.71 |