Tax Laws Amendment (Superannuation Reporting) Act 2004

(142 of 2004)

An Act to amend the law relating to taxation, and for related purposes

[Assented to 14 December 2004]

The Parliament of Australia enacts:

1   Short title

This Act may be cited as the Tax Laws Amendment (Superannuation Reporting) Act 2004.

2   Commencement

This Act commences on the day on which it receives the Royal Assent.

3   Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1   Superannuation reporting requirements

Superannuation Guarantee (Administration) Act 1992

1   Section 23A

Repeal the section.

2   Application

The amendment made by item 1 applies to contributions made on or after 1 January 2005.