House of Representatives
Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Bill 2013
Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Bill 2013
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)The Government announced on 5 April 2013 that it would reform the treatment of concessional contributions in excess of the annual cap. This change is not reflected in this Bill or explanatory memorandum.