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Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Main superannuation amendments
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 After Part 3-10
- 2 Application
- Part 2 Main consequential amendments
- Income Tax Assessment Act 1936
- 3 Subsection 6(1) (at the end of the definition of assessment )
- 4 At the end of section 161AA
- Income Tax Assessment Act 1997
- 5 Section 9-1 (table)
- 6 Subsection 9-5(1) (table)
- 7 Section 11-5 (table item headed "government")
- 8 Section 50-25 (at the end of the table)
- 9 At the end of section 67-25
- 10 Subdivision 118-G (heading)
- 11 Paragraph 118-515(1)(b)
- 12 Section 118-520
- 13 Paragraph 320-15(1)(i)
- 14 At the end of section 320-15
- 15 After section 320-105
- 16 At the end of subsection 960-100(1)
- 17 Subsection 960-100(2)
- Income Tax Rates Act 1986
- 18 At the end of Part III
- Taxation Administration Act 1953
- 19 Subsection 10-5(1) in Schedule 1 (after table item 22A)
- 20 After Subdivision 12-FA of Division 12 of Part 2-4 in Schedule 1
- 21 Paragraph 45-287(4)(a) in Schedule 1
- 22 Paragraph 45-287(4)(b) in Schedule 1
- 23 At the end of Division 288 of Part 4-25 in Schedule 1
- 24 Application
- Part 3 Main transitional amendments
- Income Tax (Transitional Provisions) Act 1997
- 25 After Part 3-6
- Part 4 TFN consequentials for Division 295
- Income Tax Assessment Act 1936
- 26 Subsection 202DH(2)
- 27 After section 202DH
- Superannuation Industry (Supervision) Act 1993
- 28 Paragraph 6(1)(a)
- 29 Subparagraph 6(1)(a)(xii)
- 30 Subparagraph 6(1)(e)(v)
- 31 At the end of subsection 6(1)
- 32 Paragraph 299C(1)(a)
- 33 At the end of subsection 299C(1)
- 34 Paragraph 299P(a)
- 35 After Division 3 of Part 25A
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 36 After Part IIF
- 37 Application
- Schedule 2 Employment termination payments
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 After Part 2-25
- 2 Application
- Part 2 Main transitional and consequential amendments
- Income Tax (Transitional Provisions) Act 1997
- 3 After Part 2-25
- Taxation Administration Act 1953
- 4 At the end of paragraph 8C(1)(h)
- 5 After paragraph 8C(1)(h)
- Schedule 3 Indexation
- Income Tax Assessment Act 1997
- 1 Section 960-265 (at the end of the table)
- 2 At the end of section 960-270
- 3 After subsection 960-275(1)
- 4 At the end of section 960-275
- 5 Before subsection 960-280(2)
- 6 At the end of section 960-280
- 7 After section 960-280
- Schedule 4 Reporting
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 1 Subparagraph 14(1)(b)(iii)
- 2 Sections 26, 27, 28 and 29
- 3 Paragraph 33(1)(b)
- 4 Paragraphs 33(1)(c), (d), (e) and (f)
- 5 Subsection 49(1) (Note)
- Superannuation Guarantee (Administration) Act 1992
- 6 Subsection 6(1) (definition of penalty unit )
- 7 Subsection 6(1) (definition of superannuation provider )
- 8 Sections 78 and 78A
- Superannuation (Resolution of Complaints) Act 1993
- 9 Paragraph 15CA(1)(c)
- 10 Paragraph 15CA(2)(c)
- Taxation Administration Act 1953
- 11 After subsection 286-75(2) in Schedule 1
- 12 Paragraph 286-80(2)(a) in Schedule 1
- 13 Subsection 286-80(6) in Schedule 1
- 14 Paragraph 298-5(d) in Schedule 1
- 15 At the end of Part 5-25 in Schedule 1
- 16 Application
- Schedule 5 Self-managed superannuation funds
- Fringe Benefits Tax Assessment Act 1986
- 1 Subsection 136(1) (subparagraph (j)(i) of the definition of fringe benefit )
- 2 Subsection 136(1) (subparagraph (j)(i) of the definition of fringe benefit )
- 3 Subsection 136(1) (subparagraph (j)(ii) of the definition of fringe benefit )
- 4 Subsection 136(1) (sub-subparagraph (j)(ii)(A) of the definition of fringe benefit )
- 5 Subsection 136(1) (sub-subparagraph (j)(ii)(B) of the definition of fringe benefit )
- Income Tax Assessment Act 1997
- 6 Subsection 995-1(1) (paragraph (a) of the definition of taxation law )
- 7 Subsection 995-1(1) (paragraph (b) of the definition of taxation law )
- 8 Transitional - meaning of taxation law
- Superannuation Industry (Supervision) Act 1993
- 9 Subsection 10(1) (at the end of the definition of self managed superannuation fund )
- 10 At the end of section 10
- 11 Paragraph 17A(1)(f)
- 12 At the end of subsection 17A(1)
- 13 Paragraph 17A(2)(c)
- 14 At the end of subsection 17A(2)
- 15 At the end of subsection 17A(10)
- 16 After paragraph 38A(aa)
- 17 Paragraph 39(1)(b)
- 18 At the end of subsection 39(1)
- 19 After subsection 39(1A)
- 20 Paragraph 129(3)(b)
- 21 Paragraph 129(3)(b)
- 22 At the end of subsection 129(3)
- 23 After subsection 129(3)
- Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
- 24 Section 15DAA
- 25 Section 15DAA (definition of late payment penalty )
- 26 Section 15DC
- 27 Section 15DD
- 28 Section 15DE
- 29 Section 15DE (Note)
- 30 Section 15DF
- Taxation Administration Act 1953
- 31 Subsection 2(1) (definition of taxation law )
- 32 Transitional - meaning of taxation law
- 33 Subsection 8AAB(5) (after table item 13)
- 34 At the end of section 286-75 in Schedule 1
- 35 After section 288-80 in Schedule 1
- 36 Application
- Schedule 6 Government Co-contribution for Low Income Earners
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 1 Paragraph 6(1)(b)
- 2 Subsection 6(2)
- 3 Section 7
- 4 Subparagraph 7(b)(ii)
- 5 At the end of section 7
- 6 At the end of section 7
- 7 Section 8
- 8 At the end of section 8
- 9 Application
- Schedule 7 Portability and unclaimed money
- Retirement Savings Accounts Act 1997
- 1 Section 50
- Superannuation (Unclaimed Money and Lost Members) Act 1999
- 2 Section 7
- 3 Paragraph 12(1)(b)
- 4 Paragraph 12(1)(d)
- 5 Subsection 12(1) (note)
- 6 Subsection 13(1)
- 7 Application
- Schedule 8 Social Security Act 1991
- Part 1 Amendments commencing 20 September 2007
- 1 Before paragraph 9A(1)(a)
- 2 After subsection 9A(1A)
- 3 Subsection 9A(5)
- 4 After subsection 9A(5)
- 5 Subsection 9B(1)
- 6 Subsection 9B(4)
- 7 After subsection 9B(4)
- 8 Subparagraph 9BA(1)(a)(i)
- 9 Subsection 9BA(11)
- 10 After subsection 9BA(11)
- 11 Point 1064-G4 (cell at table item 1 of Table G-2, column 3)
- 12 Point 1064-G4 (cell at table item 2 of Table G-2, column 3)
- 13 Point 1064-G4 (cell at table item 3 of Table G-2, column 3)
- 14 Point 1066-G4 (formula)
- 15 Point 1066A-H4 (cell at table item 1 of Table H-2, column 3)
- 16 Point 1066A-H4 (cell at table item 2 of Table H-2, column 3)
- 17 Point 1066A-H4 (cell at table item 3 of Table H-2, column 3)
- 18 Subsection 1118(1A) (definition of partially asset-test exempt income stream )
- 19 Paragraph 1130(3)(d)
- 20 Transitional arrangements
- Part 2 Amendment commencing 1 July 2007
- 21 Subsection 9(1) (definition of deductible amount )
- Schedule 9 Veterans' Entitlements Act 1986
- Part 1 Amendments commencing 20 September 2007
- 1 Before paragraph 5JA(1)(a)
- 2 After subsection 5JA(1A)
- 3 Subsection 5JA(5)
- 4 After subsection 5JA(5)
- 5 Subsection 5JB(1)
- 6 Subsection 5JB(4)
- 7 After subsection 5JB(4)
- 8 Subparagraph 5JBA(1)(a)(i)
- 9 Subsection 5JBA(11)
- 10 After subsection 5JBA(11)
- 11 Subsection 52(1AA) (definition of partially asset-test exempt income stream )
- 12 Subsection 52(1AB)
- 13 Paragraph 52Z(3)(d)
- 14 Subpoint SCH6-F4(1) of Schedule 6 (formula)
- 15 Transitional arrangements
- Part 2 Amendment commencing 1 July 2007
- 16 Subsection 5J(1) (definition of deductible amount )
- Schedule 10 Definitions and related amendments
- Income Tax Assessment Act 1997
- 1 Subsection 67-25(1A)
- 2 Subsection 703-20(2) (table item 7)
- 3 Subsection 995-1(1)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1) (definition of constitutionally protected fund )
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- 15 Subsection 995-1(1)
- 16 Subsection 995-1(1)
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1) (definition of endowment policy )
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1)
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1) (definition of foreign superannuation fund )
- 36 Subsection 995-1(1)
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1)
- 40 Subsection 995-1(1)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1)
- 45 Subsection 995-1(1)
- 46 Subsection 995-1(1) (definition of non-complying ADF )
- 47 Subsection 995-1(1) (definition of non-complying approved deposit fund )
- 48 Subsection 995-1(1) (definition of non-complying superannuation fund )
- 49 Subsection 995-1(1)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1)
- 54 Subsection 995-1(1)
- 55 Subsection 995-1(1)
- 56 Subsection 995-1(1)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1)
- 59 Subsection 995-1(1)
- 60 Subsection 995-1(1)
- 61 Subsection 995-1(1)
- 62 Subsection 995-1(1)
- 63 Subsection 995-1(1)
- 64 Subsection 995-1(1)
- 65 Subsection 995-1(1)
- 66 Subsection 995-1(1)
- 67 Subsection 995-1(1)
- 68 Subsection 995-1(1)
- 69 Subsection 995-1(1)
- 70 Subsection 995-1(1)
- 71 Subsection 995-1(1)
- 72 Subsection 995-1(1)
- 73 Subsection 995-1(1)
- 74 Subsection 995-1(1)
- 75 Subsection 995-1(1)
- 76 Subsection 995-1(1)
- 77 Subsection 995-1(1)
- 78 Subsection 995-1(1)
- 79 Subsection 995-1(1)
- 80 Subsection 995-1(1)
- 81 Subsection 995-1(1)
- 82 Subsection 995-1(1)
- 83 Subsection 995-1(1)
- 84 Subsection 995-1(1)
- 85 Subsection 995-1(1)
- 86 Subsection 995-1(1)
- 87 Subsection 995-1(1)
- 88 Subsection 995-1(1)
- 89 Subsection 995-1(1) (definition of trustee )
- 90 Subsection 995-1(1)
- 91 Subsection 995-1(1)
- 92 Subsection 995-1(1)
- 93 Subsection 995-1(1)
- 94 Subsection 995-1(1) (at the end of the definition of value )
- 95 Subsection 995-1(1) (definition of whole of life policy )
- 96 Application
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