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Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 (10 of 2022)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Removing the monthly minimum threshold for salary or wages to count towards the superannuation guarantee
- Superannuation Guarantee (Administration) Act 1992
- 1 Subsection 27(2)
- 2 Application of amendment
- Schedule 2 First home super saver scheme maximum releasable amount
- Taxation Administration Act 1953
- 1 Paragraph 138-35(1)(a) in Schedule 1
- 2 Application of amendment
- Schedule 3 Reduced eligibility age for downsizer contributions
- Income Tax Assessment Act 1997
- 1 Paragraph 292-102(1)(a)
- 2 Application of amendment
- Schedule 4 Work test reforms for superannuation contributions
- Income Tax Assessment Act 1997
- 1 Before subsection 290-165(1)
- 2 After subsection 290-165(1)
- 3 Subsection 290-165(2)
- 4 Paragraph 292-85(3)(c)
- 5 Application of amendments
- Schedule 5 Segregated current pension assets
- Income Tax Assessment Act 1997
- 1 At the end of section 295-385
- 2 Application of amendment
- Schedule 6 Extension of temporary full expensing of depreciating assets
- Income Tax (Transitional Provisions) Act 1997
- 1 Subsection 40-150(1)
- 2 Paragraphs 40-160(3)(a) and (b)
- 3 Paragraph 40-175(b)
- 4 Section 328-180 (heading)
- 5 Subsection 328-180(1) (paragraph (b) of the definition ofincreased access year)
- 6 Section 328-181 (heading)
- 7 Subsection 328-181(2)
- 8 Subsection 328-181(3)
- 9 Paragraph 328-181(5)(b)
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