• What's new
  • ATO Community
  • Legal Database

Login to ATO online services

Access secure services, view your details and lodge online.

Individuals online services

For individuals and sole traders to access ATO online and complete your tax return via myTax.

Log in to myGov

Business online services

A secure system to interact with us online for your business tax and super needs. 

Log in to myGovID

Agents online services

For registered tax and BAS agents and authorised staff to access information and complete tasks for their clients.

Log in to myGovID
my-gov

Non-residents online services

For non-residents who import goods or services to register, report and pay GST in Australia. Securely access through AusID.

Log in with AusID

Access manager

Allows you to manage who has electronic access to the tax information of the business.

Log in via myGovID

Foreign Investor

For foreign investors to meet your foreign investment requirements or to represent a foreign investor.  For more information please visit Foreign investors

Log in to myGovID
ato logo

Login to ATO online services

Access secure services, view your details and lodge online.

  • Legal database
Legal database
  • Legal database

    • Search
      • Quick search
      • Advanced search
      • Last search results
    • Browse
      • Browse all
      • Legislation
      • Public rulings
      • Practical compliance guidelines
      • Cases
      • Decision impact statements
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Edited private advice
    • Quick access
      • Public rulings and determinations
      • Practical compliance guidelines
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Legislation
      • Edited private advice
    • Help
      • About the Legal database
      • Accessing a known document
      • Doing a quick search
      • Doing an advanced search
      • Interpreting your search results
      • Viewing documents
      • Providing the history of documents
      • Browsing to documents
      • Contact us
EmailPrint
Back to browse1 related document
  • 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)

Back to top

 

Tools

  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools
  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools

Tax information for

  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages
  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages

Help and support

  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • About ATO
  • Careers
  • atotv
  • Share your feedback on our updated website
Other languages
facebook Opens in a new window
X (Twitter) Opens in a new window
Linkedin Opens in a new window
ATO Indigenous badge

We acknowledge the Traditional Owners and Custodians of Country throughout Australia and their continuing connection to land, waters and community. We pay our respects to them, their cultures, and Elders past and present.

© Commonwealth of Australia | View related websites - ATO.gov