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Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Fairer taxation of excess concessional contributions
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 After Division 290
- Taxation Administration Act 1953
- 2 At the end of Chapter 2 in Schedule 1
- Part 2 Updating cross-references to concessional contributions
- Fair Work Act 2009
- 3 Paragraph 332(4)(b)
- Income Tax Assessment Act 1997
- 4 Paragraph 292-320(2)(b)
- 5 Paragraph 292-320(2)(c)
- 6 Section 960-265 (table item 9)
- 7 Subsection 995-1(1) (definition of concessional contributions )
- 8 Subsection 995-1(1) (definition of concessional contributions cap )
- 9 Subsection 995-1(1) (definition of defined benefit interest )
- 10 Subsection 995-1(1) (definition of excess concessional contributions )
- 11 Subsection 995-1(1) (definition of notional taxed contributions )
- Income Tax (Transitional Provisions) Act 1997
- 12 Section 292-25
- Superannuation (Unclaimed Money and Lost Members) Act 1999
- 13 Paragraph 24B(1)(c)
- 14 Paragraph 24B(2)(d)
- Part 3 Other consequential amendments
- Administrative Decisions (Judicial Review) Act 1977
- 15 Paragraph (e) of Schedule 1
- Income Tax Assessment Act 1997
- 16 Section 10-5 (table item headed "superannuation")
- 17 Section 13-1 (table item headed "superannuation")
- 18 Subsection 61-570(3)
- 19 Subsection 280-15(2)
- 20 Subsection 280-15(3)
- 21 Subsection 290-160(3)
- 22 Subsection 290-230(5)
- 23 After subsection 292-90(1)
- 24 Section 303-15
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1) (definition of reportable superannuation contributions )
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 27 Subsection 6(3)
- 28 Subsection 8(1A)
- Taxation Administration Act 1953
- 29 Subsection 2(1)
- 30 Subsection 8AAB(4) (before table item 45)
- 31 After section 14ZVA
- 32 Paragraph 14ZW(1)(aac)
- 33 Subsection 250-10(2) in Schedule 1 (before table item 136)
- 34 Subsection 280-100(4) in Schedule 1
- 35 Subsection 288-95(3) in Schedule 1
- 36 Paragraph 390-5(9A)(b) in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 37 Subsection 3(1) (paragraph (a) of the definition of income tax crediting amount )
- Part 4 Repeal of excess concessional contributions tax
- Income Tax Assessment Act 1997
- 38 Section 12-5 (table item headed "excess contributions tax")
- 39 Section 13-1 (table item headed "superannuation")
- 40 Section 26-75
- 41 Section 67-23 (table item 14)
- 42 Division 292 (heading)
- 43 Section 292-5
- 44 Subdivision 292-B
- 45 Subdivision 292-D
- 46 Subdivision 292-E (heading)
- 47 Section 292-225
- 48 Section 292-230
- 49 Section 292-235
- 50 Sections 292-240, 292-245 and 292-250
- 51 Subdivision 292-F (heading)
- 52 Section 292-300
- 53 Subsection 292-305(1)
- 54 Subsection 292-305(2)
- 55 Section 292-310
- 56 Section 292-315
- 57 Paragraph 292-320(1)(a)
- 58 Sections 292-325 and 292-330
- 59 Section 292-380
- 60 Section 292-385 (heading)
- 61 Section 292-385
- 62 Sections 292-390 and 292-395
- 63 Section 292-405
- 64 Subsection 292-410(1) (note)
- 65 Subsection 292-415(1)
- 66 Subsection 292-415(3)
- 67 Sections 292-420 and 292-425
- 68 Subsection 292-465(1)
- 69 Paragraph 292-465(2)(b)
- 70 Paragraph 292-465(9)(a)
- 71 Sections 292-467 to 292-469
- 72 Subsection 304-15(3)
- 73 Section 960-265 (table item 10)
- 74 Subsection 995-1(1) (definition of excess concessional contributions tax )
- 75 Subsection 995-1(1) (definition of excess contributions tax )
- 76 Subsection 995-1(1) (definition of excess contributions tax assessment )
- 77 Subsection 995-1(1)
- 78 Subsection 995-1(1) (definition of original excess contributions tax assessment day )
- 79 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 80 Division 292 (heading)
- Taxation Administration Act 1953
- 81 Subsection 8AAB(4) (table item 15, column 3)
- 82 Subsection 250-10(2) in Schedule 1 (table item 38A)
- 83 Section 280-102A in Schedule 1 (heading)
- 84 Section 280-102A in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 85 Subsection 3(1) (paragraph (ca) of the definition of decision to which this Act applies )
- 86 Subsection 3(1) (paragraph (c) of the definition of income tax crediting amount )
- Part 5 Repeal of the Superannuation (Excess Concessional Contributions Tax) Act 2007
- Superannuation (Excess Concessional Contributions Tax) Act 2007
- 87 The whole of the Act
- Part 6 Contingent amendments
- Income Tax Assessment Act 1997
- 88 Section 10-5 (table item headed "superannuation")
- 89 Section 11-55 (table item headed "superannuation")
- 90 Section 291-20 (note)
- 91 At the end of section 291-20
- 92 Paragraph 291-25(2)(b)
- 93 Section 293-10
- 94 Subsection 293-30(5)
- 95 Section 293-35
- 96 Section 293-110
- 97 Subsection 312-10(1) (note 2)
- Income Tax (Transitional Provisions) Act 1997
- 98 After Subdivision 291-A
- 99 Section 292-20
- Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013
- 100 Item 19 of Schedule 1 (heading)
- Taxation Administration Act 1953
- 101 Section 135-85 in Schedule 1
- 102 Section 135-95 in Schedule 1
- 103 Subsection 250-10(2) in Schedule 1 (table item 37AB, column headed "Topic")
- 104 Subsection 250-10(2) in Schedule 1 (after table item 37AC)
- 105 Subsection 250-10(2) in Schedule 1 (table item 38BA)
- 106 Section 280-1 in Schedule 1
- 107 Section 280-50 in Schedule 1
- 108 Paragraph 280-105(1)(a) in Schedule 1
- 109 Section 280-170 in Schedule 1
- Part 7 Application, transitional and saving provisions
- Division 1 Application and transitional provisions
- 110 Application
- Income Tax (Transitional Provisions) Act 1997
- 111 After Division 290
- Division 2 Saving provisions
- 112 Making and amending assessments, and doing other things etc., in relation to past matters
- 113 Saving of provisions about effect of assessments
- 114 Saving of provisions about general interest charge and interest
- 115 Saving of regulations - allocated amounts
- 116 Saving of regulations - notional taxed contributions
- 117 Saving of regulations - transitional rules for notional taxed contributions
- 118 Saving of determination about discretion to disregard contributions
- 119 Part does not limit operation of the Acts Interpretation Act 1901
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