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TOTAL RESULTS: 4139

• Superannuation Guarantee Charge Amendment Bill 2002

  Track (What's this?)

  Date

  16 May 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Taxation Laws Amendment (Superannuation) Bill (No. 2) 2002, the bill provides for the quarterly imposition of the superannuation guarantee charge. 

  Bill | Explanatory Memorandum

• Superannuation Industry (Supervision) Amendment (ASIC Fees) Bill 2018

  Track (What's this?)

  Date

  24 May 2018 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Part of a package of four bills to enable the recovery of the Australian Securities and Investments Commission’s (ASIC) costs for specific regulatory activities, the bill amends the

  Superannuation Industry (Supervision) Act 1993

  to impose fees in relation to an application to vary or revoke the conditions, or cancel the registration, of an approved self-managed superannuation fund auditor. 

  Bill | Explanatory Memorandum

• Superannuation Industry (Supervision) Amendment Bill 2003

  Track (What's this?)

  Date

  12 Dec 2002 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation (Financial Assistance Funding) Levy Amendment Bill 2002, the bill amends the

  Superannuation Industry (Supervision) Act 1993

  to make minor consequential amendments to: clarify a reference; and remove and replace certain terms. 

  Bill | Explanatory Memorandum

• Superannuation Industry (Supervision) Amendment Bill 2010

  Track (What's this?)

  Date

  26 May 2010 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Superannuation Industry (Supervision) Act 1993

  to ensure superannuation fund assets are protected in the event of a default on a limited recourse borrowing arrangement. 

  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

• Superannuation Laws Amendment (2004 Measures No. 2) 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

  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. 

  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 Laws Amendment (Abolition of Surcharge) Bill 2005

  Track (What's this?)

  Date

  26 May 2005 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the

  Superannuation Contributions Tax (Assessment and Collection) Act 1997

  ,

  Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

  and

  Termination Payments Tax (Assessment and Collection) Act 1997

  to abolish the surcharge payable on individuals’ surchargeable superannuation contributions and relevant termination payments, with effect from 1 July 2005. Also makes consequential amendments to 7 other Acts. 

  Bill | Explanatory Memorandum

• Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Bill 2012

  Track (What's this?)

  Date

  19 Sep 2012 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Introduced with the Superannuation Auditor Registration Imposition Bill 2012, the bill amends: the

  Income Tax Assessment Act 1997

  and

  Tax Laws Amendment (2009 Measures No. 6) Act 2010

  to reinstate the temporary loss relief for merging superannuation funds with certain modifications; the

  Superannuation Industry (Supervision) Act 1993

  and

  Taxation Administration Act 1953

  to introduce a registration regime for auditors of self-managed superannuation funds; the

  Taxation Administration Act 1953

  to expand the information required to be reported by superannuation providers to the Commissioner of Taxation; the

  Superannuation Industry (Supervision) Act 1993

  and

  Retirement Savings Accounts Act 1997

  to facilitate the electronic transmission of payments and associated information between certain funds, schemes and providers by providing for a register to be kept by the Commissioner of Taxation; and five Acts to make technical amendments. 

  Bill | Explanatory Memorandum

• Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Bill 2013

  Track (What's this?)

  Date

  29 May 2013 

  Chamber

  House of Representatives 

  Status

  Act 

  Portfolio

  Treasury 

  Summary

  Amends the:

  Income Tax Assessment Act 1997

  to provide income tax relief to superannuation funds where there is a mandatory transfer of default members’ account balances to a MySuper product in another superannuation fund;

  Defence Force Retirement and Death Benefits Act 1973

  to make consequential amendments as a result of the proposed

  Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013

  ; and

  Fair Work Amendment Act 2012

  to: allow contributions for default fund employees to whom a modern award applies to be directed to an employer MySuper product, subject to Fair Work Commission (FWC) approval; increase the maximum number of funds that can generally be specified in a modern award from 10 to 15; require the FWC to review terms in modern awards every four years; and make consequential and technical amendments. 

  Bill | Explanatory Memorandum