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TOTAL RESULTS: 168

  • 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

  • Date
    28 Feb 2007 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Finance and Administration 
    Summary
    Amends 34 Acts consequential on: introduction of the Public Sector Superannuation Accumulation Plan (PSSAP); establishment of a single Superannuation Board to administer the Commonwealth Superannuation (CSS) and Public Sector Superannuation Schemes and PSSAP; a new regime for managing legislative instruments; legislative changes to the earnings base for the Superannuation Guarantee effective from 1 July 2008; and removes the requirement to gazette CSS interest determinations. 

    Bill | Explanatory Memorandum

  • Date
    13 Mar 2008 
    Chamber
    Senate 
    Status
    Act 
    Portfolio
    Finance and Deregulation 
    Summary
    Amends: 29 Acts to reflect the introduction of the Public Sector Superannuation Accumulation Plan (PSSAP) and establishment of the Australian Reward Investment Alliance to administer the Commonwealth Superannuation and Public Sector Superannuation Schemes and PSSAP; five superannuation Acts to reflect the new regime for legislative instruments under the
    Legislative Instruments Act 2003
    ; and the
    Superannuation Act 1976
    and
    Superannuation (Productivity Benefit) Act 1988
    to meet a change to the superannuation guarantee requiring employers to use ordinary time earnings as the earnings base for employees. Also repeals the Schedule to the
    Superannuation Act 1990

    Bill | Explanatory Memorandum

  • Date
    11 Aug 2004 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Finance and Administration 
    Summary
    Amends the
    Superannuation Act 1976
    and the Rules for the Administration of the Public Sector Superannuation Scheme (PSS) in respect of the Commonwealth Superannuation Scheme (CSS) and the PSS in relation to the superannuation salary for secretaries of departments and certain other Australian Government office holders. Also validates past determinations of superannuation salary for such scheme members and ensures that no benefit already paid will be reduced by this validation. 

    Bill | Explanatory Memorandum

  • Date
    21 Jun 2007 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Finance and Administration 
    Summary
    Amends the superannuation and defence force superannuation laws to: make contributions to the Commonwealth Superannuation Scheme (CSS) voluntary; allow members of the Public Sector Superannuation Scheme (PSS) to leave the PSS and make other superannuation arrangements for future contributions; enable members of the CSS to obtain early release of funded account balances on severe financial hardship and compassionate grounds; provide for the restoration of pensions for remarried widows and widowers; and amends the
    Defence Force Retirement and Death Benefits Act 1973
    scheme in relation to post retirement marriages and benefits payable on marriage breakdowns. 

    Bill | Explanatory Memorandum

  • Date
    29 Sep 2010 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Superannuation (Unclaimed Money and Lost Members) Act 1999
    and
    Income Tax Assessment Act 1997
    in relation to the transfer of unclaimed superannuation monies from states and territories to the Commissioner of Taxation;
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to provide transitional relief from income tax deductibility of total and permanent disability insurance premiums paid by superannuation funds;
    Superannuation Industry (Supervision) Act 1993
    in relation to superannuation and relationship breakdowns;
    Income Tax Assessment Act 1997
    and
    Tax Laws Amendment (2009 Measures No. 6) Act 2010
    in relation to deduction notices for successor funds;
    Income Tax Assessment Act 1997
    in relation to: deductible employer contributions for former employees; excess contributions tax assessments; and treatment of untaxed elements of public sector defined benefit schemes;
    Taxation Administration Act 1953
    to clarify the due date of the shortfall interest charge for excess contributions tax; and
    Superannuation (Unclaimed Money and Lost Members) Act 1999
    to change references to the Immigration Secretary and Immigration Department. Also makes consequential amendments. 

    Bill | Explanatory Memorandum

  • Date
    24 Jun 2010 
    Chamber
    House of Representatives 
    Status
    Not Proceeding 
    Portfolio
    Treasury 
    Summary
    Amends the:
    Superannuation (Unclaimed Money and Lost Members) Act 1999
    and
    Income Tax Assessment Act 1997
    in relation to the transfer of unclaimed superannuation monies from states and territories to the Commissioner of Taxation;
    Income Tax Assessment Act 1997
    and
    Income Tax (Transitional Provisions) Act 1997
    to provide transitional relief from income tax deductibility of total and permanent disability insurance premiums paid by superannuation funds;
    Superannuation Industry (Supervision) Act 1993
    in relation to superannuation and relationship breakdowns;
    Income Tax Assessment Act 1997
    and
    Tax Laws Amendment (2009 Measures No. 6) Act 2010
    in relation to deduction notices for successor funds;
    Income Tax Assessment Act 1997
    in relation to: deductible employer contributions for former employees; excess contributions tax assessments; and treatment of untaxed elements of public sector defined benefit schemes;
    Taxation Administration Act 1953
    to clarify the due date of the shortfall interest charge for excess contributions tax; and
    Superannuation (Unclaimed Money and Lost Members) Act 1999
    to change references to the Immigration Secretary and Immigration Department. Also makes consequential amendments. 

    Bill | Explanatory Memorandum

  • Date
    27 Nov 2003 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Amends the
    Superannuation Industry (Supervision) Act 1993
    to strengthen the prudential regulation of superannuation, including providing for: the licensing of trustees of superannuation entities regulated by the Australian Prudential Regulation Authority and the registration of those entities; and enforcement powers and penalty provisions; and
    Superannuation Industry (Supervision) Act 1993
    and
    Retirement Savings Accounts Act 1997
    to expand the reporting requirements for actuaries and auditors. Also contains transitional provisions. 

    Bill | Explanatory Memorandum

  • 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

  • Date
    24 May 2012 
    Chamber
    House of Representatives 
    Status
    Act 
    Portfolio
    Treasury 
    Summary
    Introduced with the Superannuation Legislation Amendment (Stronger Super) Bill 2012, the bill amends the
    Superannuation Supervisory Levy Imposition Act 1998
    to enable the Treasurer to make more than one determination, for a financial year, of the restricted and unrestricted levy amounts, restricted and unrestricted levy percentages and the superannuation entity levy base. 

    Bill | Explanatory Memorandum

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