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Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Transfer balance cap
- Part 1 Transfer balance cap
- Administrative Decisions (Judicial Review) Act 1977
- 1 After paragraph (gaa) of Schedule 1
- Income Tax Assessment Act 1997
- 2 After section 26-98
- 3 At the end of section 102-20
- 4 After Division 293
- 5 Paragraph 306-10(a)
- 6 Subsections 307-5(3), (3A) and (3B)
- Superannuation Industry (Supervision) Act 1993
- 7 Subparagraph 38A(ab)(ii)
- Superannuation (Resolution of Complaints) Act 1993
- 8 Paragraph 15CA(1)(c)
- 9 Paragraph 15CA(2)(c)
- Taxation Administration Act 1953
- 10 Subsection 8AAB(4) (after table item 15A)
- 11 Paragraph 14ZVA(b)
- 12 After paragraph 14ZVA(b)
- 13 Part 3-20 in Schedule 1 (heading)
- 14 Division 133 in Schedule 1 (heading)
- 15 At the end of Part 3-20 in Schedule 1
- 16 At the end of subsection 155-5(2) in Schedule 1
- 17 Subsection 155-15(1) in Schedule 1 (note)
- 18 Subsection 155-30(3) in Schedule 1
- 19 Subsection 250-10(2) in Schedule 1 (after table item 38BB)
- 20 Paragraph 286-75(2AA)(a) in Schedule 1
- 21 Section 390-1 in Schedule 1
- 22 Paragraph 390-15(1)(b) in Schedule 1
- 23 Subsections 390-15(2), (3) and (4) in Schedule 1
- 24 Subsection 390-15(4) in Schedule 1
- 25 At the end of Subdivision 390-A in Schedule 1
- Part 2 Defined benefit income
- Income Tax Assessment Act 1997
- 26 At the end of section 301-10
- 27 At the end of section 301-90
- 28 At the end of section 301-100
- 29 Section 302-65 (note)
- 30 At the end of section 302-80
- 31 At the end of section 302-85
- 32 Division 303 (after the heading)
- Taxation Administration Act 1953
- 33 At the end of section 12-1 in Schedule 1
- Part 3 Application and transitional provisions
- Income Tax (Transitional Provisions) Act 1997
- 34 After Division 293
- 35 After section 307-127
- 36 Application of amendments
- Schedule 2 Concessional superannuation contributions
- Part 1 Excess concessional contributions
- Income Tax Assessment Act 1997
- 1 Subsection 291-20(2)
- 2 Paragraph 291-25(2)(c)
- 3 Subsection 291-25(4)
- 4 Section 291-160
- 5 Subsection 291-160(2)
- 6 Section 291-165
- 7 After paragraph 291-165(b)
- 8 After Subdivision 291-C
- Income Tax (Transitional Provisions) Act 1997
- 9 Subdivision 291-B
- 10 At the end of subsection 291-170(2)
- 11 At the end of subsection 291-170(4)
- 12 At the end of section 291-170
- 13 Application of amendments
- Part 2 Division 293 tax
- Income Tax Assessment Act 1997
- 14 Section 293-1
- 15 Section 293-1
- 16 Sections 293-5 and 293-10
- 17 Section 293-10
- 18 Subsections 293-20(1), 293-155(1) and 293-200(1)
- Taxation Administration Act 1953
- 19 Subsection 133-15(1) in Schedule 1 (note)
- 20 Application of amendments
- Part 3 Superannuation guarantee charge
- Superannuation Guarantee (Administration) Act 1992
- 21 At the end of section 15
- Schedule 3 Non-concessional contributions
- Income Tax Assessment Act 1997
- 1 Before subsection 292-85(1)
- 2 Subsections 292-85(2) to (4)
- 3 Paragraph 292-95(1)(b)
- 4 At the end of section 292-95
- 5 Subsection 292-465(9)
- Income Tax (Transitional Provisions) Act 1997
- 6 After section 292-80C
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 7 After paragraph 6(1)(d)
- 8 Section 56
- 9 Application of amendments
- Schedule 4 Low income superannuation tax offset
- Part 1 Low income superannuation tax offset
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 1 Subsection 5(2)
- 2 After Part 2
- 3 Subsection 49(1)
- 4 At the end of section 55
- 5 Section 56
- 6 Application of amendments
- Part 2 Other amendments
- Minerals Resource Rent Tax Repeal and Other Measures Act 2014
- 7 Subitem 7(2) of Schedule 7
- 8 Item 8 of Schedule 7
- Schedule 5 Deducting personal contributions
- Income Tax Assessment Act 1997
- 1 Subsection 280-10(1)
- 2 Subsection 280-10(2)
- 3 Subsection 290-150(2)
- 4 Sections 290-155 and 290-160
- 5 Paragraph 290-165(1)(b)
- 6 At the end of subsection 290-170(2)
- 7 Application of amendments
- Schedule 6 Unused concessional cap carry forward
- Income Tax Assessment Act 1997
- 1 Subsection 280-15(1)
- 2 At the end of subsection 280-15(2)
- 3 Section 291-1
- 4 At the end of section 291-20
- 5 Application
- Schedule 7 Tax offsets for spouse contributions
- Income Tax Assessment Act 1997
- 1 Paragraph 290-230(2)(c)
- 2 After subsection 290-230(4)
- 3 Paragraph 290-235(1)(a)
- 4 Application of amendments
- Schedule 8 Innovative income streams and integrity
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Paragraph 295-385(3)(a)
- 2 Paragraph 295-385(4)(a)
- 3 Subsection 295-385(5)
- 4 At the end of section 295-385
- 5 After section 295-385
- 6 Subsection 295-390(3) (definition of average value of current pension liabilities)
- 7 Subsection 295-390(7)
- 8 Subsection 295-395(2)
- 9 At the end of section 295-395
- 10 Section 295-405
- 11 Paragraph 295-410(a)
- 12 Section 307-65
- 13 At the end of section 307-65
- 14 Paragraph 307-125(3)(c)
- 15 Paragraph 320-137(3)(d)
- 16 Paragraph 320-137(3)(e)
- 17 Paragraph 320-137(3)(e) (formula)
- 18 After subsection 320-137(3)
- 19 Subsection 320-185(4)
- 20 Paragraph 320-246(1)(a)
- 21 Subparagraph 320-246(1)(b)(i)
- 22 Subparagraph 320-246(1)(e)(ii)
- 23 After paragraph 320-246(1)(e)
- 24 Paragraph 320-247(1)(a)
- 25 Paragraph 320-247(2)(a)
- 26 Before subsection 320-250(1)
- 27 Paragraph 320-255(1)(a)
- Part 2 Application
- 28 Application of amendments
- Schedule 9 Anti-detriment provisions
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Section 12-5 (table item headed "superannuation and related business")
- 2 Group heading (before section 295-485)
- 3 Sections 295-485 and 320-107
- Income Tax (Transitional Provisions) Act 1997
- 4 Sections 295-485A and 295-485
- Part 2 Application
- 5 Application
- Schedule 10 Administrative streamlining
- Part 1 Release authority harmonisation
- Division 1 Main amendments
- Taxation Administration Act 1953
- 1 Before Division 133 in Schedule 1
- Division 2 Other amendments
- Income Tax Assessment Act 1997
- 2 Section 10-5 (table item headed "superannuation")
- 3 Section 11-55 (table item headed "superannuation")
- 4 Section 11-55 (table item headed "superannuation")
- 5 Subsections 280-15(3) and (4)
- 6 Section 291-15 (note 3)
- 7 Section 292-1
- 8 Section 292-15
- 9 Section 292-20
- 10 Paragraph 292-25(2)(a)
- 11 Subsection 292-25(2) (notes 1 and 2)
- 12 Paragraph 292-85(1)(b)
- 13 At the end of subsection 292-85(1)
- 14 Paragraph 292-85(1A)(a)
- 15 Paragraph 292-90(1A)(a)
- 16 Paragraph 292-90(1A)(b)
- 17 Paragraph 292-90(1A)(b)
- 18 Sections 292-405, 292-410 and 292-415
- 19 Paragraphs 292-467(1)(b) and (c)
- 20 Subsection 292-467(1) (note 1)
- 21 Subsection 293-70(2) (note 2)
- 22 Sections 303-15 and 303-17
- 23 Section 303-20 (heading)
- 24 Section 304-15
- 25 Section 304-20 (heading)
- 26 Subsection 995-1(1) (definition of maximum available release amount)
- 27 Subsection 995-1(1) (definition of total release amount)
- Income Tax (Transitional Provisions) Act 1997
- 28 Subsection 292-80C(1) (note 4)
- Taxation Administration Act 1953
- 29 Paragraph 95-5(b) in Schedule 1
- 30 Division 96 in Schedule 1
- 31 Section 135-1 in Schedule 1
- 32 Section 135-5 in Schedule 1
- 33 Subsection 135-10(1) in Schedule 1 (table items 1 and 2)
- 34 Section 135-35 in Schedule 1
- 35 Section 135-45 in Schedule 1
- 36 Subsection 135-75(3) in Schedule 1 (not including the notes)
- 37 Section 135-85 in Schedule 1 (note)
- 38 Subsection 135-90(1) in Schedule 1
- 39 Subsections 135-90(2) and (3) in Schedule 1
- 40 Subsection 250-10(2) in Schedule 1 (table item 135R)
- 41 Paragraph 286-75(2AA)(a) in Schedule 1
- 42 Section 288-90 in Schedule 1
- 43 Subsection 288-95(1) in Schedule 1
- 44 Subsection 288-95(3) in Schedule 1
- 45 Subsection 288-95(4) in Schedule 1
- 46 Subsection 288-100(1) in Schedule 1
- 47 Subparagraph 390-65(1)(a)(i) in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 48 Subsection 3(1) (subparagraph (a)(ii) of the definition of income tax crediting amount)
- Division 3 Application of amendments
- 49 Main case
- 50 Elections not yet acted on
- 51 Requests made after 1 July 2018 within a period that started before that day
- 52 Release authorities for ENCC tax issued to individuals before 1 July 2018 but not to superannuation providers before that day
- 53 Release authorities issued to individuals before 1 July 2018 but assessed Division 293 tax is still payable on or after that day
- 54 Notice on or after 1 July 2018 of amounts not paid for release authorities issued before that day
- Part 2 End benefit caps
- Taxation Administration Act 1953
- 55 Subsection 133-10(3) in Schedule 1
- 56 Subsection 133-120(1) in Schedule 1
- 57 Subsection 133-125(1) in Schedule 1
- 58 Subparagraph 133-125(2)(c)(i) in Schedule 1
- 59 Subparagraph 133-125(2)(c)(ii) in Schedule 1
- 60 Section 133-135 in Schedule 1
- 61 Paragraph 133-140(1)(a) in Schedule 1
- 62 After subsection 133-140(1) in Schedule 1
- 63 Subsection 133-145(1) in Schedule 1
- 64 Application
- Part 3 Combining notices
- Division 1 Main amendments
- Taxation Administration Act 1953
- 65 At the end of Part 5-100 in Schedule 1
- Division 2 Other amendments
- Income Tax Assessment Act 1936
- 66 Subsection 45D(1)
- 67 Subsection 102AAM(13)
- 68 Subsection 159GZZZZH(3)
- 69 Subsection 177EA(6)
- 70 Subsection 177EB(7)
- 71 Subsection 177F(2D)
- Income Tax Assessment Act 1997
- 72 Subsection 204-50(4)
- 73 Subsection 214-60(3)
- 74 Subsection 214-140(1)
- 75 Subsection 214-140(2)
- 76 Subsection 275-615(3)
- 77 Subsection 291-465(6)
- 78 Subsections 292-230(3), 292-310(3), 292-465(8), 292-467(3) and 295-625(1)
- 79 Subsection 295-625(2) (heading)
- 80 Subsections 815-30(8), 815-35(8) and 815-145(6)
- Income Tax (Transitional Provisions) Act 1997
- 81 Subsection 214-25(3)
- 82 Subsection 214-80(1)
- 83 Subsection 214-80(2)
- Petroleum Resource Rent Tax Assessment Act 1987
- 84 Subsection 98C(2)
- Superannuation Guarantee (Administration) Act 1992
- 85 Subsection 62(2)
- Taxation Administration Act 1953
- 86 Subsection 8AAF(3)
- 87 Subsection 45-320(6) in Schedule 1
- 88 Subsection 45-473(1) in Schedule 1
- 89 Subsection 45-473(2) in Schedule 1
- 90 Subsections 97-5(4) and 97-25(4) in Schedule 1
- 91 Subsection 133-30(2) in Schedule 1
- 92 Subsection 280-110(2) in Schedule 1
- Division 3 Application of amendments
- 93 Application of amendments
- Part 4 Early release of benefits
- Superannuation Act 1976
- 94 Subsection 3(1) (subparagraphs (b)(i) and (iii) of the definition of benefit)
- 95 Subsection 79A(1)
- 96 Subsection 79A(1) (definition of early release lump sum)
- 97 Subsection 79A(1)
- 98 Subsection 79A(2)
- 99 Section 79A (note)
- 100 At the end of section 79A
- 101 Subsection 79B(1)
- 102 Subsection 79B(1) (note)
- 103 After subsection 79B(1)
- 104 At the end of section 79B
- 105 Subsection 79C(1)
- 106 Subparagraph 110SN(2)(a)(i)
- 107 Subparagraph 110SN(2)(a)(iii)
- 108 Subsection 110SN(2) (note)
- 109 Subparagraph 130D(3)(a)(i)
- 110 Subparagraph 130D(3)(a)(iii)
- 111 Subsection 130D(3) (note)
- Part 5 Objective of the superannuation system
- Legislation Act 2003
- 112 After paragraph 15J(2)(f)
- Schedule 11 Dictionary
- Income Tax Assessment Act 1997
- 1 At the end of Subdivision 307-B
- 2 Section 307-205
- 3 At the end of section 307-205
- 4 At the end of Subdivision 307-D
- 5 Section 960-265 (after table item 10)
- 6 Section 960-285
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1) (after subparagraph (b)(i) of the definition of complying superannuation life insurance policy)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1) (paragraph (d) of the definition of value)
- 11 Application
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