-
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Fairer taxation of excess concessional contributions
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 After Division 290
- Taxation Administration Act 1953
- 2 At the end of Chapter 2 in Schedule 1
- Part 2 Updating cross-references to concessional contributions
- Fair Work Act 2009
- 3 Paragraph 332(4)(b)
- Income Tax Assessment Act 1997
- 4 Paragraph 292-320(2)(b)
- 5 Paragraph 292-320(2)(c)
- 6 Section 960-265 (table item 9)
- 7 Subsection 995-1(1) (definition of concessional contributions )
- 8 Subsection 995-1(1) (definition of concessional contributions cap )
- 9 Subsection 995-1(1) (definition of defined benefit interest )
- 10 Subsection 995-1(1) (definition of excess concessional contributions )
- 11 Subsection 995-1(1) (definition of notional taxed contributions )
- Income Tax (Transitional Provisions) Act 1997
- 12 Section 292-25
- Superannuation (Unclaimed Money and Lost Members) Act 1999
- 13 Paragraph 24B(1)(c)
- 14 Paragraph 24B(2)(d)
- Part 3 Other consequential amendments
- Administrative Decisions (Judicial Review) Act 1977
- 15 Paragraph (e) of Schedule 1
- Income Tax Assessment Act 1997
- 16 Section 10-5 (table item headed "superannuation")
- 17 Section 13-1 (table item headed "superannuation")
- 18 Subsection 61-570(3)
- 19 Subsection 280-15(2)
- 20 Subsection 280-15(3)
- 21 Subsection 290-160(3)
- 22 Subsection 290-230(5)
- 23 After subsection 292-90(1)
- 24 Section 303-15
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1) (definition of reportable superannuation contributions )
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 27 Subsection 6(3)
- 28 Subsection 8(1A)
- Taxation Administration Act 1953
- 29 Subsection 2(1)
- 30 Subsection 8AAB(4) (before table item 45)
- 31 After section 14ZVA
- 32 Paragraph 14ZW(1)(aac)
- 33 Subsection 250-10(2) in Schedule 1 (before table item 136)
- 34 Subsection 280-100(4) in Schedule 1
- 35 Subsection 288-95(3) in Schedule 1
- 36 Paragraph 390-5(9A)(b) in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 37 Subsection 3(1) (paragraph (a) of the definition of income tax crediting amount )
- Part 4 Repeal of excess concessional contributions tax
- Income Tax Assessment Act 1997
- 38 Section 12-5 (table item headed "excess contributions tax")
- 39 Section 13-1 (table item headed "superannuation")
- 40 Section 26-75
- 41 Section 67-23 (table item 14)
- 42 Division 292 (heading)
- 43 Section 292-5
- 44 Subdivision 292-B
- 45 Subdivision 292-D
- 46 Subdivision 292-E (heading)
- 47 Section 292-225
- 48 Section 292-230
- 49 Section 292-235
- 50 Sections 292-240, 292-245 and 292-250
- 51 Subdivision 292-F (heading)
- 52 Section 292-300
- 53 Subsection 292-305(1)
- 54 Subsection 292-305(2)
- 55 Section 292-310
- 56 Section 292-315
- 57 Paragraph 292-320(1)(a)
- 58 Sections 292-325 and 292-330
- 59 Section 292-380
- 60 Section 292-385 (heading)
- 61 Section 292-385
- 62 Sections 292-390 and 292-395
- 63 Section 292-405
- 64 Subsection 292-410(1) (note)
- 65 Subsection 292-415(1)
- 66 Subsection 292-415(3)
- 67 Sections 292-420 and 292-425
- 68 Subsection 292-465(1)
- 69 Paragraph 292-465(2)(b)
- 70 Paragraph 292-465(9)(a)
- 71 Sections 292-467 to 292-469
- 72 Subsection 304-15(3)
- 73 Section 960-265 (table item 10)
- 74 Subsection 995-1(1) (definition of excess concessional contributions tax )
- 75 Subsection 995-1(1) (definition of excess contributions tax )
- 76 Subsection 995-1(1) (definition of excess contributions tax assessment )
- 77 Subsection 995-1(1)
- 78 Subsection 995-1(1) (definition of original excess contributions tax assessment day )
- 79 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 80 Division 292 (heading)
- Taxation Administration Act 1953
- 81 Subsection 8AAB(4) (table item 15, column 3)
- 82 Subsection 250-10(2) in Schedule 1 (table item 38A)
- 83 Section 280-102A in Schedule 1 (heading)
- 84 Section 280-102A in Schedule 1
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 85 Subsection 3(1) (paragraph (ca) of the definition of decision to which this Act applies )
- 86 Subsection 3(1) (paragraph (c) of the definition of income tax crediting amount )
- Part 5 Repeal of the Superannuation (Excess Concessional Contributions Tax) Act 2007
- Superannuation (Excess Concessional Contributions Tax) Act 2007
- 87 The whole of the Act
- Part 6 Contingent amendments
- Income Tax Assessment Act 1997
- 88 Section 10-5 (table item headed "superannuation")
- 89 Section 11-55 (table item headed "superannuation")
- 90 Section 291-20 (note)
- 91 At the end of section 291-20
- 92 Paragraph 291-25(2)(b)
- 93 Section 293-10
- 94 Subsection 293-30(5)
- 95 Section 293-35
- 96 Section 293-110
- 97 Subsection 312-10(1) (note 2)
- Income Tax (Transitional Provisions) Act 1997
- 98 After Subdivision 291-A
- 99 Section 292-20
- Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013
- 100 Item 19 of Schedule 1 (heading)
- Taxation Administration Act 1953
- 101 Section 135-85 in Schedule 1
- 102 Section 135-95 in Schedule 1
- 103 Subsection 250-10(2) in Schedule 1 (table item 37AB, column headed "Topic")
- 104 Subsection 250-10(2) in Schedule 1 (after table item 37AC)
- 105 Subsection 250-10(2) in Schedule 1 (table item 38BA)
- 106 Section 280-1 in Schedule 1
- 107 Section 280-50 in Schedule 1
- 108 Paragraph 280-105(1)(a) in Schedule 1
- 109 Section 280-170 in Schedule 1
- Part 7 Application, transitional and saving provisions
- Division 1 Application and transitional provisions
- 110 Application
- Income Tax (Transitional Provisions) Act 1997
- 111 After Division 290
- Division 2 Saving provisions
- 112 Making and amending assessments, and doing other things etc., in relation to past matters
- 113 Saving of provisions about effect of assessments
- 114 Saving of provisions about general interest charge and interest
- 115 Saving of regulations - allocated amounts
- 116 Saving of regulations - notional taxed contributions
- 117 Saving of regulations - transitional rules for notional taxed contributions
- 118 Saving of determination about discretion to disregard contributions
- 119 Part does not limit operation of the Acts Interpretation Act 1901
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
