Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
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Commencement information |
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Column 1 |
Column 2 |
Column 3 |
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Provision(s) |
Commencement |
Date/Details |
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1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table |
The day this Act receives the Royal Assent. |
29 June 2013 |
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2. Schedule 1, Parts 1 to 5 |
The day this Act receives the Royal Assent. |
29 June 2013 |
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3. Schedule 1, items 88 to 91 |
The later of: (a) the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
29 June 2013 (paragraph (a) applies) |
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4. Schedule 1, item 92 |
The later of: (a) the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of item 8 of Schedule 1 to the Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
29 June 2013 (paragraph (a) applies) |
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5. Schedule 1, items 93 to 96 |
The later of: (a) the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
29 June 2013 (paragraph (a) applies) |
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6. Schedule 1, item 97 |
The later of: (a) the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of Schedule 1 to the Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
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7. Schedule 1, item 98 |
The later of: (a) immediately after the commencement of the provision(s) covered by table item 11; and (b) immediately after the commencement of the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
29 June 2013 (paragraph (a) applies) |
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8. Schedule 1, item 99 |
The later of: (a) the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
29 June 2013 (paragraph (a) applies) |
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9. Schedule 1, item 100 |
Immediately after the time specified in the Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 for the commencement of item 19 of Schedule 1 to that Act. However, the provision(s) do not commence at all if section 2 of the Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 does not commence. |
2 July 2019 |
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10. Schedule 1, items 101 to 109 |
The later of: (a) the start of the day this Act receives the Royal Assent; and (b) immediately after the commencement of the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. |
29 June 2013 (paragraph (a) applies) |
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11. Schedule 1, Part 7 |
The day this Act receives the Royal Assent. |
29 June 2013 |
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.