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Superannuation Legislation Amendment Act 2010 (117 of 2010)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Unclaimed money
- Part 1 Amendment of the Superannuation (Unclaimed Money and Lost Members) Act 1999
- 1 Section 7
- 2 At the end of section 7
- 3 Section 8
- 4 Section 8 (definition of public sector superannuation scheme )
- 5 Section 8
- 6 Section 8
- 7 After section 18
- 8 Subsection 20C(3)
- 9 After section 20J
- 10 Subsection 24C(1) (note 1)
- 11 Subsection 24E(1) (note 1)
- 12 Section 24H
- 13 After section 24H
- 14 After section 49
- Part 2 Amendment of the Income Tax Assessment Act 1997
- 15 Section 306-20
- 16 Subsection 307-5(1) (table item 5)
- 17 Subsection 307-142(1)
- 18 Subsection 307-142(3) (cell at table item 1, column 1)
- 19 Subsection 307-142(3) (cell at table item 2, column 1)
- 20 After subsection 307-142(3)
- Part 3 Application provision
- 21 Application provision
- Schedule 2 Disability insurance premiums paid by superannuation funds
- Part 1 2004-05 to 2006-07 income years
- 1 Complying funds - deductions for insurance premiums for disability benefits
- Part 2 2007-08 to 2010-11 income years
- Division 1 Main amendments
- Income Tax Assessment Act 1997
- 2 At the end of paragraph 295-460(b)
- 3 Subsection 295-465(1) (table item 5)
- Income Tax (Transitional Provisions) Act 1997
- 4 Section 295-465 (heading)
- 5 After section 295-465
- Division 2 Sunsetting on 1 January 2017
- Income Tax Assessment Act 1997
- 6 Paragraph 295-460(b) (note)
- Income Tax (Transitional Provisions) Act 1997
- 7 Section 295-466
- Schedule 3 Superanuation and relationship breakdowns
- Superannuation Industry (Supervision) Act 1993
- 1 Subsection 10(1) (note at the end of the definition of relative )
- 2 After subsection 66(2A)
- 3 After section 71E
- 4 Application
- Schedule 4 Other amendments
- Part 1 Notices of intent to deduct
- Income Tax Assessment Act 1997
- 1 Subparagraph 290-170(2)(d)(ii)
- 2 Subsection 290-170(4)
- 3 Subsection 290-170(5)
- 4 Subsection 290-180(5)
- 5 Paragraph 292-25(2)(b)
- 6 Paragraph 292-90(2)(b)
- 7 Subsection 295-190(1) (cell at table item 1, column headed "Includes:")
- 8 Subsection 295-190(1) (after table item 2)
- 9 Subsection 295-190(1A)
- 10 Before subsection 295-190(2)
- 11 At the end of section 295-190
- 12 Section 295-195 (heading)
- 13 Subsections 295-195(1) and (2)
- 14 After section 295-195
- 15 Subsection 295-490(1) (cell at table item 2, column headed "Can deduct:")
- 16 Subsection 295-490(1) (after table item 2)
- 17 Subsection 995-1(1)
- Tax Laws Amendment (2009 Measures No. 6) Act 2010
- 18 Items 19 and 20 of Schedule 2
- Part 2 Employer contributions
- Income Tax Assessment Act 1997
- 19 Paragraph 290-85(1)(b)
- 20 Paragraph 290-85(1)(c)
- 21 After subsection 290-85(1)
- 22 Subparagraph 290-85(1A)(d)(iii)
- 23 After subsection 290-85(1A)
- 24 Paragraph 290-85(3)(a)
- Part 3 Shortfall interest charge
- Taxation Administration Act 1953
- 25 Section 280-102A in Schedule 1 (note)
- Part 4 Excess contributions tax
- Income Tax Assessment Act 1997
- 26 Subsection 292-465(2)
- 27 Paragraphs 292-465(2)(a) and (b)
- 28 At the end of section 292-465
- Part 5 Public sector defined benefit schemes
- Income Tax Assessment Act 1997
- 29 After section 307-295
- Part 6 Amendment of the Superannuation (Unclaimed Money and Lost Members) Act 1999
- 30 Paragraphs 20N(2)(a) and (b)
- Part 7 Application and transitional provisions
- 31 Application provision
- 32 Transitional provision - allowance of extra time to make applications
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