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Advisory report on the Tax and Superannuation Laws Amendment (2012 Measures No. 1) Bill 2012

30 March 2012

© Commonwealth of Australia 2012
ISBN 978-0-642-79656-1 (Printed version)
ISBN 978-0-642-79657-8 (HTML version)

View the report as a single document - (PDF 565KB)


View the report as separate downloadable parts:

Preliminary Pages (PDF 114KB)
 
Chapter 1 Introduction (PDF 141KB)

Referral of the Bill
Contents and structure of the Bill
GST treatment of appropriations
Superannuation general concessional contributions cap
Refund of excess superannuation concessional contributions
Disclosure of superannuation information
Payslip reporting of superannuation
Tax refunds
Background to the schedules examined in the inquiry
Indexation of the superannuation concessional contributions cap
Refund of excess superannuation concessional contributions
Disclosure of superannuation information
Payslip reporting of superannuation
Tax refunds
Committee objectives and scope
Conduct of the inquiry

 
Chapter 2 Issues in the Bill (PDF 176KB)

Schedule 3 – Indexing the concessional contributions cap
Analysis
Conclusion
Schedule 4 – Excess contributions tax refund
Analysis
Conclusion
Schedule 5 – Disclosure of superannuation information
Analysis
Conclusion
Schedule 6 – Payslip reporting
Analysis
Conclusion
Schedule 7 – Tax refunds
Analysis
Conclusion
Overall conclusion


Supplementary Remarks (PDF 76KB)
 
Appendix A – Submissions and exhibits (PDF 35KB)
 
Appendix B – Hearings and witnesses (PDF 43KB)
 
Appendix C – List of advisory reports (PDF 35KB)

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