Explanatory Memorandum
(Circulated by authority of the Attorney-General, the Honourable Daryl Williams AM QC MP)Financial and regulation impact statement
Financial impact
The cost to revenue of the measures in the Bill (apart from the measure to provide CGT rollover relief for small superannuation funds) is estimated to be less than $3 million in the first 5 years. The cost of the CGT rollover relief for small superannuation funds is estimated to be less than $5 million per annum.
Regulation impact statement
A Regulation Impact Statement (RIS) for the Superannuation and Separation reforms is included in the explanatory memorandum to the Family Law Legislation Amendment (Superannuation) Bill 2001 .
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