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TOTAL RESULTS: 165

• Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2008

  Track (What's this?)

  Date

  25 Sep 2008 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Temporary Residents’ Superannuation Legislation Amendment Bill 2008, the bill amends the

  Superannuation (Departing Australia Superannuation Payments Tax) Act 2007

  to increase the departing Australia superannuation payment withholding tax rates by five per cent. 

  Bill | Explanatory Memorandum

• Superannuation Laws Amendment (2007 Budget Co-contribution Measure) Bill 2007

  Track (What's this?)

  Date

  09 May 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to provide an additional one-off government superannuation co-contribution payment to eligible persons for the 2005-06 income year. 

  Bill | Explanatory Memorandum

• Superannuation Legislation Amendment (Simplification) Bill 2007

  Track (What's this?)

  Date

  07 Feb 2007 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Further to the simplified superannuation taxation law system introduced by the Tax Laws Amendment (Simplified Superannuation) Bill 2006 and five related bills, and as part of a package of five further bills, the bill makes: consequential and other amendments in relation to superannuation taxation to 26 Acts, including the repeal of the old superannuation taxation law (such as reasonable benefits limits and taxation of eligible termination payments) in the

  Income Tax Assessment Act 1936

  . Also repeals the

  Income Tax (Superannuation Payments Withholding Tax) Act 2002

  . 

  Bill | Explanatory Memorandum

• Superannuation (Departing Australia Superannuation Payments Tax) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills in relation to reform of the superannuation system, the bill realigns the tax treatment of superannuation payments for persons departing Australia with the new superannuation taxation regime. 

  Bill | Explanatory Memorandum

• Superannuation (Excess Concessional Contributions Tax) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills in relation to reform of the superannuation system, the bill imposes excess concessional contributions tax to give effect to the limit on concessional contributions to superannuation. 

  Bill | Explanatory Memorandum

• Superannuation (Excess Non-concessional Contributions Tax) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills in relation to reform of the superannuation system, the bill imposes excess non-concessional contributions tax to give effect to the limit on non-concessional contributions to superannuation. 

  Bill | Explanatory Memorandum

• Superannuation (Excess Untaxed Roll-over Amounts Tax) Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills in relation to reform of the superannuation system, the bill imposes the top marginal tax rate (plus Medicare levy) on lump sum payments in excess of $1 million made from untaxed superannuation schemes. 

  Bill | Explanatory Memorandum

• Superannuation (Self Managed Superannuation Funds) Supervisory Levy Amendment Bill 2007

  Track (What's this?)

  Date

  07 Dec 2006 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of six bills in relation to reform of the superannuation system, the bill amends the

  Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991

  to repeal the current penalty for the late lodgment of a self-managed superannuation fund’s regulatory return, enabling a single annual return to be lodged covering both the supervisory levy and income tax liability. 

  Bill | Explanatory Memorandum

• Superannuation Supervisory Levy Imposition Amendment Bill 2004

  Track (What's this?)

  Date

  12 Aug 2004 

  Chamber

  House of Representatives 

  Status

  Not Proceeding 

  Portfolio

  Treasury 

  Summary

  Part of a package of seven bills to implement changes to the financial sector levy setting framework, the bill amends the

  Superannuation Supervisory Levy Imposition Act 1998

  to: separate the superannuation supervisory levy into a restricted and an unrestricted component; increase the statutory upper limit for the restricted levy component set for the 2005-06 financial year; alter the calculation of the indexation factor used to establish the statutory upper limits applying in later financial years; and allow for levy determinations for different classes of superannuation entity, thereby providing for separate lower minimum levy determinations for small superannuation funds. Also contains an application provision. 

  Bill | Explanatory Memorandum

• Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004

  Track (What's this?)

  Date

  27 May 2004 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1936

  ,

  Income Tax Assessment Act 1997

  and

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to: extend eligibility for the Government co-contribution for low income earners; and ensure that persons entitled to a co-contribution cannot also claim a tax deduction for personal superannuation contributions; and

  Superannuation (Government Co-contribution for Low Income Earners) Act 2003

  to make administrative and technical amendments in relation to: interest on unpaid co-contribution amounts; provider repayment dates and general interest charge; reports to Parliament; and payments of co-contributions into the Superannuation Holding Accounts Account. 

  Bill | Explanatory Memorandum