Superannuation Legislation Amendment Bill 2010

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
43
Summary
Amends the:
Superannuation (Unclaimed Money and Lost Members) Act 1999
and
Income Tax Assessment Act 1997
in relation to the transfer of unclaimed superannuation monies from states and territories to the Commissioner of Taxation;
Income Tax Assessment Act 1997
and
Income Tax (Transitional Provisions) Act 1997
to provide transitional relief from income tax deductibility of total and permanent disability insurance premiums paid by superannuation funds;
Superannuation Industry (Supervision) Act 1993
in relation to superannuation and relationship breakdowns;
Income Tax Assessment Act 1997
and
Tax Laws Amendment (2009 Measures No. 6) Act 2010
in relation to deduction notices for successor funds;
Income Tax Assessment Act 1997
in relation to: deductible employer contributions for former employees; excess contributions tax assessments; and treatment of untaxed elements of public sector defined benefit schemes;
Taxation Administration Act 1953
to clarify the due date of the shortfall interest charge for excess contributions tax; and
Superannuation (Unclaimed Money and Lost Members) Act 1999
to change references to the Immigration Secretary and Immigration Department. Also makes consequential amendments.

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Progress

House of Representatives
Introduced and read a first time 29 Sep 2010
Second reading moved 29 Sep 2010
Second reading debate 19 Oct 2010
Second reading agreed to 19 Oct 2010
Third reading agreed to 19 Oct 2010
Senate
Introduced and read a first time 25 Oct 2010
Second reading moved 25 Oct 2010
Second reading debate 25 Oct 2010
Second reading agreed to 25 Oct 2010
Third reading agreed to 25 Oct 2010
Text of bill as passed both Houses 25 Oct 2010
Assent
  • Act no.: 117
  • Year: 2010
16 Nov 2010

Documents and transcripts

Text of bill

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Word Format PDF Format HTML Format

Explanatory memoranda

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Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

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Notes

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Helpful information

Text of bill

  • First reading: Text of the bill as introduced into the Parliament
  • Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
  • As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

  • Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
  • Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
  • Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changed to the bill. For details about the outcome of proposed amendments please refer to either theĀ Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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