Superannuation Contributions Tax (Assessment and Collection) Act 1997
43
Amended by:
Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl51
| Commenced | Action | Note |
| 1/07/2015 | Amend | Omitted definition of 'authorised officer' |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl330
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'annuity' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl1050
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'general interest charge' |
Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch11-Cl36
| Commenced | Action | Note |
| 30/06/2000 | Amend | Amended definition of 'life assurance company' |
3-Sch11-Cl90
| Commenced | Action | Note |
| 1/07/2000 | Amend | Amended definition of 'member' |
Taxation Laws Amendment Act (No. 5) 2003 (assent 17/12/2003)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch6-Cl12
| Commenced | Action | Note |
| 17/12/2003 | Amend | Inserted definition of 'excessive component' |
3-Sch6-Cl13
| Commenced | Action | Note |
| 17/12/2003 | Amend | Inserted definition of 'post-June 83 component' |
3-Sch6-Cl14
| Commenced | Action | Note |
| 17/12/2003 | Amend | Inserted definition of 'retained amount' |
3-Sch6-Cl15
| Commenced | Action | Note |
| 17/12/2003 | Amend | Inserted definition of 'taxed element' |
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 (assent 18/09/2001)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1
| Commenced | Action | Note |
| 28/12/2002 | Amend | Amended definition of 'holder' |
Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001 (assent 15/08/2001)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 05/06/1997 | Amend | Inserted definition of 'rolled-over' |
| 05/06/1997 | Amend | Omitted definition of 'specified rolled-over amount' |
| 05/06/1997 | Amend | Substituted definition of 'adusted taxable income' |
Public Employment (Consequential and Transitional) Amendment Act 1999 (assent 11/11/1999)
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 05/12/1999 | Amend | Amended definition of 'authorised officer' |
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 (assent 13/10/1999)
Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - SEN
3-Sch1
| Commenced | Action | Note |
| 05/06/1997 | Amend | Amended definition of 'Second Commissioner' |
| 05/06/1997 | Amend | Amended definition of 'member' |
| 05/06/1997 | Amend | Amended definition of 'notional surchargeable contribution factor' |
| 05/06/1997 | Amend | Inserted definition of 'Superannuation Contributions Ruling SCR 97/1' |
| 05/06/1997 | Amend | Inserted definition of 'class' |
| 05/06/1997 | Amend | Inserted definition of 'self-assessing superannuation provider' |
| 05/06/1997 | Amend | Inserted definition of 'the 1999-2000 financial year' |
| 05/06/1997 | Amend | Substituted definition of 'contributed amounts' |
| 05/06/1997 | Amend | Substituted definition of 'determination' |
| 05/06/1997 | Amend | Substituted definition of 'holder' |
| 05/06/1997 | Amend | Substituted definition of 'interest' |
| 05/06/1997 | Amend | Substituted definition of 'unfunded defined benefits superannuation scheme' |
A New Tax System (Fringe Benefits Reporting) Act 1999 (assent 19/04/1999)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch5
| Commenced | Action | Note |
| 19/04/1999 | Insert | Amended definition of 'adjusted taxable income' |
Taxation Laws Amendment Act (No. 3) 1999 (assent 31/03/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 1/07/1999 | Amend | Amended definition of 'interest' |
| 1/07/1999 | Amend | Inserted definition of 'general interest charge' |
| 1/07/1999 | Amend | Substituted definition of 'late payment penalty' |
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 (assent )
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 16/04/1998 | Amend | Amended definition of 'adjusted taxable income' |
Superannuation Contribution and Termination Payments Tax Legislation Amendment Act 1997 (assent 7/12/2002)
3-Sch4
| Commenced | Action | Note |
| 5/06/1997 | Amend | Amended definition of 'adjusted taxable income' |
| 5/06/1997 | Amend | Amended definition of 'notional surchargeable contributions factor' |
| 5/06/1997 | Amend | Inserted definition of 'allocated surplus amount' |
| 5/06/1997 | Amend | Omitted definition of 'surcharge' |
| 5/06/1997 | Amend | Substituted definition of 'contributed amounts' |
| 5/06/1997 | Amend | Substituted definition of 'superannuation contributions surcharge' |
| 5/06/1997 | Amend | Substituted definition of 'unfunded definition benefits superannuation scheme' |