Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Bill 2012

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
43
Summary
Introduced with the Superannuation Auditor Registration Imposition Bill 2012, the bill amends: the
Income Tax Assessment Act 1997
and
Tax Laws Amendment (2009 Measures No. 6) Act 2010
to reinstate the temporary loss relief for merging superannuation funds with certain modifications; the
Superannuation Industry (Supervision) Act 1993
and
Taxation Administration Act 1953
to introduce a registration regime for auditors of self-managed superannuation funds; the
Taxation Administration Act 1953
to expand the information required to be reported by superannuation providers to the Commissioner of Taxation; the
Superannuation Industry (Supervision) Act 1993
and
Retirement Savings Accounts Act 1997
to facilitate the electronic transmission of payments and associated information between certain funds, schemes and providers by providing for a register to be kept by the Commissioner of Taxation; and five Acts to make technical amendments.

Track (What's this?)

Permalink

Progress

House of Representatives
Introduced and read a first time 19 Sep 2012
Second reading moved 19 Sep 2012
Second reading debate 29 Oct 2012
Second reading agreed to 29 Oct 2012
Consideration in detail debate 29 Oct 2012
Third reading agreed to 29 Oct 2012
Senate
Introduced and read a first time 30 Oct 2012
Second reading moved 30 Oct 2012
Second reading debate 22 Nov 2012
Second reading agreed to 22 Nov 2012
Third reading agreed to 22 Nov 2012
Text of bill as passed both Houses 22 Nov 2012
Assent
  • Act no.: 158
  • Year: 2012
28 Nov 2012

Documents and transcripts

Text of bill

Word Format PDF Format HTML Format
Word Format PDF Format HTML Format

Explanatory memoranda

Word Format PDF Format HTML Format

Proposed amendments

House of representatives

Word Format PDF Format HTML Format

Schedules of amendments

No documents at present

Notes

Back to top

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.

Back to top

Facebook LinkedIn Twitter Add | Email Print
Back to top