Superannuation (Excess Transfer Balance Tax) Bill 2016 [Provisions]
Treasury Laws Amendment (Fair and Sustainable Superannuation) Bill 2016 [Provisions]
23 November 2016
© Commonwealth of Australia 2016
ISBN 978-1-76010-490-0
View the report as a single document - (PDF 219KB)
View the report as separate downloadable parts:
| Senate Economics Legislation Committee |
(PDF 22KB) |
| Chapter 1 - Introduction and overview of the bills |
(PDF 52KB) |
|
Conduct of the inquiry
Background and
consultation
Financial impact
Treasury Laws Amendment
(Fair and Sustainable Superannuation) Bill 2016
Superannuation (Excess
Transfer Balance Tax) Imposition Bill 2016
Scope and structure of
this report
|
| Chapter 2 - Views on the bills |
(PDF 107KB) |
|
Treasury Laws Amendment (Fair and Sustainable Superannuation) Bill 2016
Schedule 1: Transfer balance cap
Schedule 2: Concessional superannuation contributions
Schedule 3: Non-concessional contributions
Schedule 4: Low income superannuation tax offset
Schedule 5: Deducting personal contributions
Schedule 6: Unused concessional cap carry forward
Schedule 7: Tax offsets for spouse contributions
Schedule 8: Innovative income streams and integrity
Schedule 9: Anti-detriment provisions
Schedule 10: Administrative streamlining
Superannuation (Excess Transfer Balance Tax) Imposition Bill 2016
Committee view
|
| Labor Senators' Dissenting Report |
(PDF 23KB) |
|
Background and Overview
Specific measures
|
| Appendix 1 - Submissions received |
(PDF 11KB) |