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Treasury Laws Amendment (More Flexible Superannuation) Act 2021 (45 of 2021)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Bring forward non-concessional contributions cap
- Income Tax Assessment Act 1997
- 1 Paragraph 292-85(3)(c)
- 2 Application
- Schedule 2 Excess concessional contributions
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Section 26-74
- 2 Section 291-1 (note)
- 3 Section 291-15 (note 2)
- 4 Subsection 995-1(1) (definition of excess concessional contributions charge)
- Taxation Administration Act 1953
- 5 Subsection 8AAB(4) (table item 44Q)
- 6 Division 95 in Schedule 1
- 7 Section 97-1 in Schedule 1
- 8 Section 97-5 in Schedule 1 (heading)
- 9 Section 97-5(1) in Schedule 1
- 10 Subsection 250-10(2) in Schedule 1 (table item 37AD)
- 11 Subsection 250-10(2) in Schedule 1 (table item 135Q)
- 12 Subsection 280-100(4) in Schedule 1
- Part 2 Repeal
- Superannuation (Excess Concessional Contributions Charge) Act 2013
- 13 The whole of the Act
- Part 3 Application
- 14 Application
- Schedule 3 Re-contribution of COVID-19 early release superannuation amounts
- Income Tax Assessment Act 1997
- 1 Subsection 290-150(2)
- 2 After section 290-168
- 3 After subparagraph 292-90(2)(c)(iiia)
- 4 After section 292-102
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