Summary

Amends: six Acts to make amendments arising out of the enactment of the

in relation to: the transfer balance cap; concessional and non-concessional contributions; limited recourse borrowing arrangements; objective of superannuation; transition to retirement income streams; capital gains tax relief for superannuation funds; and administrative processes; the and to enable a single approval to cover a profit or advantage received by an external administrator or trustee even when the benefit is passed on to multiple related entitles; and the to: ensure that annual and end-of-control returns by controllers are included on the Australian Securities and Investments Commission’s public register; and make technical amendments.