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

30 March 2012

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)