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Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Merging superannuation funds
- Part 1 Extending the application of Division 310
- Income Tax Assessment Act 1997
- 1 Section 310-1 (note 1)
- 2 Section 310-1 (note 2)
- Tax Laws Amendment (2009 Measures No. 6) Act 2010
- 3 Subsection 2(1) (table item 4)
- 4 Subitem11(1) of Schedule 2
- Part 2 Further amendments of Division 310
- Income Tax Assessment Act 1997
- 5 Subsection 310-10(1)
- 6 Subparagraphs 310-35(1)(b)(i) and (ii)
- 7 Paragraph 310-40(1)(b)
- 8 Subparagraphs 310-40(1)(b)(i) and (ii)
- 9 At the end of subsection 310-40(1)
- 10 Section 310-50
- 11 Subsection 310-55(1) (note)
- 12 Subsection 310-60(1)
- 13 Subsection 310-60(1) (note)
- 14 Subsection 310-60(2)
- 15 Subsection 310-60(3)
- 16 Subsection 310-65(1) (note)
- 17 Subsection 310-70(1)
- 18 Subsection 310-70(1) (note)
- Part 3 Application provision
- 19 Application provision
- Schedule 2 Approved SMSF auditors
- Part 1 Main amendments
- Superannuation Industry (Supervision) Act 1993
- 1 Paragraph 6(1)(a)
- 2 After paragraph 6(1)(d)
- 3 Subparagraph 6(1)(e)(v)
- 4 After paragraph 6(1)(e)
- 5 Subsection 10(1) (definition of approved auditor )
- 6 Subsection 10(1)
- 7 Subsection 10(1)
- 8 Subsection 10(1)
- 9 After Division 1 of Part 16
- 10 After section 130E
- Part 2 Other amendments
- Superannuation Industry (Supervision) Act 1993
- 11 After subsection 6(2)
- 12 After subsection 6(2A)
- 13 Subsection 10(1)
- 14 Subsection 10(1) (definition of relevant person )
- 15 Subsection 10(1) (after paragraph (rb) of the definition of reviewable decision )
- 16 At the end of subsection 35C(1)
- 17 Subsection 35C(1A)
- 18 After paragraph 35C(5)(b)
- 19 Subsection 35C(7)
- 20 Section 131 (heading)
- 21 Subsection 131(1)
- 22 Subparagraphs 131(1)(a)(i) and (ii)
- 23 Subparagraph 131(1)(a)(iii)
- 24 Paragraph 131(1)(b)
- 25 Subsection 131(4A)
- 26 Subsection 131(4A)
- 27 Paragraph 131(4B)(a)
- 28 Subsection 131(4B)
- 29 Paragraph 131(7)(a)
- 30 Paragraph 131(7)(b)
- 31 Subsection 131AA(1)
- 32 Subsection 131A(1)
- 33 Paragraph 131A(1)(b)
- 34 Subsection 131B(1)
- 35 Subsection 131B(2)
- 36 Subsection 131B(3)
- 37 Subparagraph 131C(1)(b)(ii)
- 38 At the end of paragraph 131C(1)(c)
- 39 Subparagraph 131C(2)(b)(ii)
- 40 At the end of paragraph 131C(2)(c)
- 41 Part 25 (heading)
- 42 Paragraph 253(a)
- 43 Paragraph 253(c)
- 44 At the end of section 253
- 45 Section 253A
- 46 Section 253A
- 47 Division 2 of Part 25 (heading)
- 48 Subsection 255(1)
- 49 Subsection 255(4)
- 50 Subsection 256(1)
- 51 Paragraph 256(1)(a)
- 52 Paragraph 256(1)(a)
- 53 Section 263 (heading)
- 54 After subsection 263(1)
- 55 Subsection 263(2)
- 56 Subsection 265(1)
- 57 Section 268
- 58 Paragraph 268(a)
- 59 Paragraph 268(a)
- 60 Section 269
- 61 Paragraph 269(a)
- 62 Paragraph 269(b)
- 63 Paragraph 270(a)
- 64 Paragraph 270(b)
- 65 Paragraph 284(3)(a)
- 66 Subsection 284(5)
- 67 Subsection 294(1)
- 68 Subsection 344(12)
- Taxation Administration Act 1953
- 69 Subsection 355-65(3) in Schedule 1 (after table item 6)
- Part 3 Application and transitional provisions
- 70 Approved auditors of self managed superannuation funds
- 71 Applications before 1 July 2013 for registration as an approved SMSF auditor
- 72 Approved auditors of superannuation entities that are not self managed superannuation funds
- 73 Auditors previously disqualified under section 131
- 74 Enforcement of undertakings
- 75 Inspectors
- 76 Regulations
- Schedule 3 Expanded superannuation reporting
- Taxation Administration Act 1953
- 1 Subdivision 390-A in Schedule 1 (heading)
- 2 Section 390-5 in Schedule 1 (heading)
- 3 Subsections 390-5(1), (2) and (3) in Schedule 1
- 4 Paragraph 390-5(9)(a) in Schedule 1
- 5 Paragraph 390-5(9)(b) in Schedule 1
- 6 After subsection 390-5(9) in Schedule 1
- 7 Paragraph 390-5(11)(c) in Schedule 1
- 8 Subparagraph 390-5(11)(c)(ii) in Schedule 1
- 9 Application provision
- Schedule 4 Improving efficiency and data quality in the superannuation system
- Part 1 Superannuation Industry (Supervision) Act 1993
- Division 1 Information register for data and payment standards
- Superannuation Industry (Supervision) Act 1993
- 1 Subsection 10(1)
- 2 Subsection 10(1)
- 3 Subsection 10(1)
- 4 Division 4 of Part 3B (heading)
- 5 Before section 34X
- 6 At the end of Division 4 of Part 3B
- 7 Application
- Division 2 Monitoring
- Superannuation Industry (Supervision) Act 1993
- 8 After subsection 6(2AB)
- 9 Subsection 10(1)
- 10 After paragraph 253(a)
- 11 Section 253 (at the end of note 3)
- 12 At the end of paragraph 255(1)(b)
- 13 After paragraph 255(1)(b)
- 14 Subsection 255(1)
- 15 At the end of subsection 255(1)
- 16 Subsection 256(1)
- 17 At the end of Division 2 of Part 25
- 18 At the end of section 287
- Division 3 Tax file numbers
- Superannuation Industry (Supervision) Act 1993
- 19 At the end of Division 1 of Part 25A
- 20 After section 299LA
- 21 Division 3A of Part 25A (heading)
- 22 Subsection 299TA(1)
- 23 Subsection 299TB(1)
- 24 At the end of Division 3A of Part 25A
- Part 2 Retirement Savings Accounts Act 1997
- Division 1 Information register for data and payment standards
- Retirement Savings Accounts Act 1997
- 25 Section 16
- 26 Section 16
- 27 Division 4 of Part 4A (heading)
- 28 Before section 45P
- 29 At the end of Division 4 of Part 4A
- 30 Application
- Division 2 Monitoring
- Retirement Savings Accounts Act 1997
- 31 After subsection 3(2)
- 32 Section 16
- 33 Part 10 (heading)
- 34 After paragraph 91(a)
- 35 Division 2 of Part 10 (heading)
- 36 After subsection 93(1)
- 37 Subsection 93(2)
- 38 Subsection 94(1)
- 39 Paragraph 94(1)(a)
- 40 At the end of Division 2 of Part 10
- 41 At the end of section 117
- Division 3 Tax file numbers
- Retirement Savings Accounts Act 1997
- 42 At the end of Division 2 of Part 11
- 43 After section 137A
- 44 Division 4A of Part 11 (heading)
- 45 Subsection 143A(1)
- 46 Subsection 143B(1)
- 47 At the end of Division 4A of Part 11
- Part 3 Minor amendments relating to eligible superannuation entities
- Income Tax Assessment Act 1936
- 48 Subsection 202DH(2)
- 49 Subsection 202DJ(2) (definitions of eligible superannuation entity and regulated exempt public sector superannuation scheme)
- 50 Subsection 202DJ(2)
- 51 Subsection 202DJ(2) (definitions of holder, RSA and RSA provider )
- 52 Subsection 202DJ(2)
- Retirement Savings Accounts Act 1997
- 53 Section 16 (definition of eligible superannuation entity )
- Superannuation Industry (Supervision) Act 1993
- 54 Subsections 34H(1) and (2)
- 55 Paragraphs 34K(1)(a) and (b)
- 56 Subsection 34K(2)
- 57 Paragraphs 34K(3)(a) and (b)
- 58 Subsection 34K(4)
- 59 Subparagraphs 34K(5)(a)(i) and (ii)
- 60 Paragraph 34K(5)(b)
- 61 Section 34M (heading)
- 62 Subsection 34M(1)
- 63 Subsection 34M(1)
- 64 Subsection 34N(1)
- 65 Section 34P (heading)
- 66 Subsection 34P(1)
- 67 Subsection 34P(1)
- 68 Paragraph 34P(2)(a)
- 69 Subsection 34P(3)
- 70 Subsection 34P(4)
- 71 Subsections 34P(6), (8) and (9)
- 72 Section 299W (definition of eligible superannuation entity )
- Superannuation Legislation Amendment (Stronger Super) Act 2012
- 73 Paragraph 20(1)(a)
- Taxation Administration Act 1953
- 74 Subsection 288-110(1) in Schedule 1 (heading)
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