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Superannuation Legislation Amendment Bill 2010

Originating house
House of Representatives
Not Proceeding
Parliament no

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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.


House of Representatives
Introduced and read a first time 24 Jun 2010
Second reading moved 24 Jun 2010
Lapsed at dissolution 19 Jul 2010

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Helpful information

Text of bill

  • First reading: Text of the bill as introduced into the Parliament
  • Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
  • As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

  • Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
  • Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
  • Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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