Legal database - View: Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (11 of 2014) - View list of provisions

Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (11 of 2014)
Front Matter
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1 Unlawful payments from regulated superannuation funds
Superannuation Industry (Supervision) Act 1993
1 After section 68A
2 After paragraph 193(c)
Schedule 2 Administrative directions and penalties for contraventions relating to self managed superannuation funds
Superannuation Industry (Supervision) Act 1993
1 Section 4 (after table item dealing with Part No. 19)
2 Subparagraph 6(1)(e)(vii)
3 Subsection 10(1)
4 Subsection 10(4)
5 At the end of subsection 34(1)
6 Subsection 35B(6) (note)
7 At the end of section 35B
8 At the end of subsections 56(2) and 57(2)
9 At the end of subsection 65(1)
10 Subsection 67(1) (note)
11 At the end of subsection 67(1)
12 At the end of subsection 84(1)
13 At the end of section 103
14 At the end of subsection 104(1)
15 At the end of subsection 104A(1)
16 After paragraph 104A(2)(b)
17 At the end of subsection 104A(2)
18 At the end of subsections 105(1) and 106(1)
19 Subsection 106A(1) (note)
20 At the end of subsection 106A(1)
21 At the end of subsection 124(1)
22 After Part 19
23 Subsection 254(1) (note)
24 At the end of subsection 254(1)
25 At the end of subsection 347A(5)
Taxation Administration Act 1953
26 At the end of section 298-5 in Schedule 1
27 Application of this Schedule
Schedule 3 Phase-out of rebate for medical expenses
Part 1 Main amendments
Income Tax Assessment Act 1936
1 Before subsection 159P(1)
Part 2 Consequential amendments
Fringe Benefits Tax Assessment Act 1986
2 Subsection 58L(2)
Income Tax Assessment Act 1936
3 Subsection 6(1)
4 Subsection 159HA(1)
5 Subsection 159HA(7) (table items 4 and 5)
6 Sections 159P and 159Q
Income Tax Assessment Act 1997
7 Section 13-1 (table item headed "dependants")
8 Section 13-1 (table item headed "medical expenses")
Schedule 4 Deductible gift recipients
Part 1 Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
1 Subsection 30-25(2) (cell at table item 2.2.18, column headed "Fund, authority or institution")
2 Subsection 30-80(2) (table item 9.2.23, column headed "Special conditions")
3 Subsection 30-100(2) (at the end of the table)
4 Section 30-105 (at the end of the table)
5 Subsection 30-315(2) (after table item 73)
6 Subsection 30-315(2) (after table item 89)
7 Subsection 30-315(2) (table item 111A, column without a heading)
Part 2 Sunsetting on 17 December 2018
Income Tax Assessment Act 1997
8 Subsection 30-80(2) (table item 9.2.23)
9 Subsection 30-315(2) (table item 27AAA)