- Date
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27 May 2004
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Treasury
- Summary
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Amends the:
Income Tax Assessment Act 1936
to remove the requirement for certain pension providers to obtain an actuary’s certificate to qualify for tax exemptions; Income Tax Assessment Act 1997
to require taxpayers under age 18 to satisfy a work test in order to claim a tax deduction for personal superannuation contributions; Retirement Savings Accounts Act 1997
to align the portability request time frame applying to retirement savings account providers with that of superannuation providers; Superannuation Guarantee (Administration) Act 1992
to simplify the superannuation guarantee earnings base arrangements; and Superannuation Industry (Supervision) Act 1993
to correct a cross-referencing error in relation to cancellation of registrable superannuation entity licences. Also contains application provisions.