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Tax and Superannuation Laws Amendment (2012 Measures No. 1) Bill 2012

Originating house
House of Representatives
Parliament no

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Amends the: A New Tax System (Goods and Services Tax) Act 1999 to provide: that a supply made by a health care provider to an insurer, statutory compensation scheme operator, compulsory third party scheme operator or a government entity is treated as GST-free supply; and that non-commercial activities of government related entites are not subject to GST; Income Tax Assessment Act 1997 to pause the indexation of the superannuation concessional contributions cap during the 2013-14 financial year; Income Tax Assessment Act 1997, Superannuation (Government Co-contribution for Low Income Earners) Act 2003, Taxation Administration Act 1953 and Taxation (Interest on Overpayments and Early Payments) Act 1983 to allow eligible individuals the option to have excess concessional contributions taken out of their superannuation fund and assessed at their marginal tax rates; Taxation Administration Act 1953 to: permit the Australian Taxation Office to disclose individual’s superannuation information to superannuation entities and their administrators for certain purposes; and provide the Commisioner of Taxation with a discretion to delay refunding an amount to a taxpayer pending integrity checks of their claim; and Superannuation Industry (Supervision) Act 1993 to require employers to report, on payslips, any information prescribed in the regulations about superannuation contributions.


House of Representatives
Introduced and read a first time 01 Mar 2012
Second reading moved 01 Mar 2012
Referred to Federation Chamber 21 May 2012
Second reading debate 21 May 2012
Second reading agreed to 21 May 2012
Reported from Federation Chamber 22 May 2012
Third reading agreed to 22 May 2012
Introduced and read a first time 18 Jun 2012
Second reading moved 18 Jun 2012
Second reading debate 18 Jun 2012
Second reading agreed to 18 Jun 2012
Third reading agreed to 18 Jun 2012
Text of bill as passed both Houses 18 Jun 2012
  • Act no.: 75
  • Year: 2012
27 Jun 2012

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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