-
Treasury Laws Amendment (More Flexible Superannuation) Act 2021 (45 of 2021)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Bring forward non-concessional contributions cap
- Income Tax Assessment Act 1997
- 1 Paragraph 292-85(3)(c)
- 2 Application
- Schedule 2 Excess concessional contributions
- Part 1 Amendments
- Income Tax Assessment Act 1997
- 1 Section 26-74
- 2 Section 291-1 (note)
- 3 Section 291-15 (note 2)
- 4 Subsection 995-1(1) (definition of excess concessional contributions charge)
- Taxation Administration Act 1953
- 5 Subsection 8AAB(4) (table item 44Q)
- 6 Division 95 in Schedule 1
- 7 Section 97-1 in Schedule 1
- 8 Section 97-5 in Schedule 1 (heading)
- 9 Section 97-5(1) in Schedule 1
- 10 Subsection 250-10(2) in Schedule 1 (table item 37AD)
- 11 Subsection 250-10(2) in Schedule 1 (table item 135Q)
- 12 Subsection 280-100(4) in Schedule 1
- Part 2 Repeal
- Superannuation (Excess Concessional Contributions Charge) Act 2013
- 13 The whole of the Act
- Part 3 Application
- 14 Application
- Schedule 3 Re-contribution of COVID-19 early release superannuation amounts
- Income Tax Assessment Act 1997
- 1 Subsection 290-150(2)
- 2 After section 290-168
- 3 After subparagraph 292-90(2)(c)(iiia)
- 4 After section 292-102
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).
