-
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (191 of 1997)
- Front Matter
- 1 Short Title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Amendment of the Income Tax Assessment Act 1936
- 1 Subsection 27A(1) (at the end of the definition of 12
- 2 Paragraph 202(l) and subsection 202DH(1)
- 3 Subsection 202DJ(1)
- 4 Subsection 202DJ(2)
- 5 After paragraph 214A(2)(f)
- Schedule 2 Amendment of the Income Tax Assessment Act 1997
- 1 Section 12-5
- 2 After section 26-55
- Schedule 3 Amendment of the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997
- 1 Section 3
- 2 At the end of section 3
- Schedule 4 Amendment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 1 Section 6 (seventh dot point)
- 2 Section 6 (ninth dot point)
- 3 At the end of section 7
- 4 At the end of subsection 8(1)
- 5 Paragraph 8(2)(a)
- 6 Subsection 8(2)
- 7 After subsection 8(2)
- 8 Paragraph 8(4)(a)
- 9 Subsection 13(1)
- 10 Subsection 13(2)
- 11 Subsection 13(3)
- 12 At the end of subsection 13(3)
- 13 Paragraph 13(4)(a)
- 14 Before subparagraph 13(4)(a)(i)
- 15 Subparagraph 13(4)(a)(ii)
- 16 At the end of paragraph 13(4)(b)
- 17 After subsection 13(4)
- 18 Subsection 13(5)
- 19 Subsection 13(6)
- 20 Subsection 13(7)
- 21 Subparagraph 13(7)(a)(i)
- 22 Subparagraph 13(7)(a)(ii)
- 23 At the end of paragraph 13(7)(a)
- 24 Subsection 14(4)
- 25 After section 14
- 26 Subsection 16(6)
- 27 Subsection 16(7)
- 28 Subsections 17(2) and (3)
- 29 Paragraph 18(1)(b)
- 30 Subsection 19(3)
- 31 Subsection 19(5)
- 32 Paragraph 20(6)(b)
- 33 Section 24
- 34 Subsections 25(1), (2) and (3)
- 35 Subsection 32(2) (note)
- 36 At the end of subsection 32(8)
- 37 After section 34
- 38 Section 35
- 39 After section 35
- 40 Section 36
- 41 Subsection 40(5)
- 42 After section 40
- 43 Section 42
- 44 Section 43 (at the end of subparagraph (a)(i) of the definition of adjusted taxable income )
- 45 Section 43
- 46 Section 43 (definition of contributed amounts )
- 47 Section 43 (definition of notional surchargeable contributions factor )
- 48 Section 43 (definition of superannuation contributions surcharge or surcharge)
- 49 Section 43 (definition of surcharge )
- 50 Section 43 (definition of unfunded defined benefits superannuation scheme )
- Schedule 5 Amendment of the Superannuation Contributions Tax (Consequential Amendments) Act 1997
- 1 Item 2 of Schedule 2
- 2 Item 3 of Schedule 2
- 3 Item 4 of Schedule 2
- 4 Item 5 of Schedule 2
- 5 Item 6 of Schedule 2
- 6 Item 7 of Schedule 2
- 7 Item 8 of Schedule 2
- 8 Item 9 of Schedule 2
- 9 Item 10 of Schedule 2
- 10 Item 11 of Schedule 2
- 11 Item 12 of Schedule 2
- 12 Item 13 of Schedule 2
- 13 Item 14 of Schedule 2
- 14 Item 15 of Schedule 2
- 15 Item 16 of Schedule 2
- 16 Item 17 of Schedule 2
- 17 Item 18 of Schedule 2
- 18 Item 19 of Schedule 2
- Schedule 6 Amendment of the Superannuation Industry (Supervision) Act 1993
- 1 Section 299W (definition of Surcharge Acts )
- Schedule 7 Amendment of the Superannuation (Resolution of Complaints) Act 1993
- 1 Subsection 3(2) (definition of superannuation provider )
- 2 Subsection 15CA(1)
- 3 Subsection 15CA(2)
- Schedule 8 Amendment of the Taxation (Interest on Overpayments and Early Payments) Act 1983
- 1 After Part IID
- Schedule 9
- 1 Subsection 12(4)
- 2 Subsections 16(1), (2) and (3)
- 3 Subsection 23(2) (note)
- 4 Section 24
- 5 Subsection 28(5)
- 6 After section 28
- 7 Section 31 (definition of termination payments surcharge or surcharge)
Login to ATO online services
Access secure services, view your details and lodge online.
Login to ATO online services
Access secure services, view your details and lodge online.