Superannuation Contribution Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

38

Amended by:

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Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl54

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-Cl339

Commenced	Action	Note
15/03/2007	Amend	Amended definition of 'constitutionally protected superannuation fund'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl1053

Commenced	Action	Note
14/09/2006	Amend	Amended definition of 'general interest charge'

Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001 (assent 15/08/2001)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2

Commenced	Action	Note
07/12/1997	Amend	Inserted definition of 'rolled-over'
07/12/1997	Amend	Omitted definition of 'specified rolled-over amount'
07/12/1997	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

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-Sch2

Commenced	Action	Note
07/12/1997	Amend	Amended definition of 'Second Commissioner'
07/12/1997	Amend	Amended definition of 'member'
07/12/1997	Amend	Inserted definition of 'Superannuation Contributions Ruling SCR 97/1'
07/12/1997	Amend	Inserted definition of 'class'
07/12/1997	Amend	Inserted definition of 'the 1998-99 financial year'
07/12/1997	Amend	Inserted definition of 'the 1999-2000 financial year'
07/12/1997	Amend	Omitted definition of 'notional surchargeable contributions factor'
07/12/1997	Amend	Substituted definition of 'assessment'
07/12/1997	Amend	Substituted definition of 'unfunded defined benefits superannuation scheme'
07/12/1997	Amend	Substituted of 'contributed amounts'
07/12/1997	Insert	Amended definition of 'adjusted taxable income'

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	Inserted definition of 'general interest charge'
1/07/1999	Amend	Omitted definition of 'interest'
1/07/1999	Amend	Substituted definition of 'late payment penalty'