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This is a Bill, not an Act. For current law, see the Acts databases.
2013-2014
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Tax and Superannuation Laws
Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
(Treasury)
A Bill for an Act to amend the law relating to
taxation and superannuation, and for related
purposes
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedule(s) ........................................................................................ 2
Schedule 1--Unlawful payments from regulated
superannuation funds
3
Superannuation Industry (Supervision) Act 1993
3
Schedule 2--Administrative directions and penalties for
contraventions relating to self managed
superannuation funds
5
Superannuation Industry (Supervision) Act 1993
5
Taxation Administration Act 1953
15
Schedule 3--Phase-out of rebate for medical expenses
16
Part 1--Main amendments
16
Income Tax Assessment Act 1936
16
Part 2--Consequential amendments
18
Fringe Benefits Tax Assessment Act 1986
18
Income Tax Assessment Act 1936
20
Income Tax Assessment Act 1997
20
Schedule 4--Deductible gift recipients
22
Part 1--Amendments commencing on Royal Assent
22
Income Tax Assessment Act 1997
22
Part 2--Sunsetting on 17 December 2018
23
Income Tax Assessment Act 1997
23
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
1
A Bill for an Act to amend the law relating to
1
taxation and superannuation, and for related
2
purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Tax and Superannuation Laws
6
Amendment (2014 Measures No. 1) Act 2014.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
column 2 of the table. Any other statement in column 2 has effect
11
according to its terms.
12
2
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
1
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
The day this Act receives the Royal Assent.
3. Schedule 2
1 July 2014.
1 July 2014
4. Schedule 3,
Part 1
The day this Act receives the Royal Assent.
5. Schedule 3,
Part 2, item 2
The day this Act receives the Royal Assent.
6. Schedule 3,
Part 2, items 3 to
8
1 July 2019.
1 July 2019
7. Schedule 4,
Part 1
The day this Act receives the Royal Assent.
8. Schedule 4,
Part 2
17 December 2018.
17 December
2018
Note:
This table relates only to the provisions of this Act as originally
2
enacted. It will not be amended to deal with any later amendments of
3
this Act.
4
(2) Any information in column 3 of the table is not part of this Act.
5
Information may be inserted in this column, or information in it
6
may be edited, in any published version of this Act.
7
3 Schedule(s)
8
Each Act that is specified in a Schedule to this Act is amended or
9
repealed as set out in the applicable items in the Schedule
10
concerned, and any other item in a Schedule to this Act has effect
11
according to its terms.
12
Unlawful payments from regulated superannuation funds Schedule 1
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
3
Schedule 1
--
Unlawful payments from
1
regulated superannuation funds
2
3
Superannuation Industry (Supervision) Act 1993
4
1 After section 68A
5
Insert:
6
68B Promotion of illegal early release schemes
7
(1) A person must not promote a scheme that has resulted, or is likely
8
to result, in a payment being made from a regulated superannuation
9
fund otherwise than in accordance with payment standards
10
prescribed under subsection 31(1).
11
(2) Subsection (1) is a civil penalty provision as defined by
12
section 193, and Part 21 therefore provides for civil and criminal
13
consequences of contravening, or being involved in a
14
contravention of, that subsection.
15
(3) In this section:
16
promote, in relation to a scheme, includes the following:
17
(a) enter into the scheme;
18
(b) induce another person to enter into the scheme;
19
(c) carry out the scheme;
20
(d) commence to carry out the scheme;
21
(e) facilitate entry into, or the carrying out of, the scheme.
22
scheme means:
23
(a) any agreement, arrangement, understanding, promise or
24
undertaking:
25
(i) whether express or implied; or
26
(ii) whether or not enforceable, or intended to be
27
enforceable, by legal proceedings; or
28
(b) any scheme, plan, proposal, action, course of action or course
29
of conduct, whether unilateral or otherwise.
30
Schedule 1 Unlawful payments from regulated superannuation funds
4
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
2 After paragraph 193(c)
1
Insert:
2
(ca) subsection 68B(1);
3
Administrative directions and penalties for contraventions relating to self managed
superannuation funds Schedule 2
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
5
Schedule 2
--
Administrative directions and
1
penalties for contraventions relating to
2
self managed superannuation funds
3
4
Superannuation Industry (Supervision) Act 1993
5
1 Section 4 (after table item dealing with Part No. 19)
6
Insert:
7
20
administrative directions and penalties for contraventions
relating to self managed superannuation funds
2 Subparagraph 6(1)(e)(vii)
8
After "Parts", insert "20,".
9
3 Subsection 10(1)
10
Insert:
11
education direction: see subsection 160(2).
12
rectification direction: see subsection 159(2).
13
4 Subsection 10(4)
14
After "42A", insert ", and Part 20,".
15
5 At the end of subsection 34(1)
16
Add:
17
Note:
Section 166 imposes an administrative penalty for a contravention of
18
subsection (1) in relation to a self managed superannuation fund.
19
6 Subsection 35B(6) (note)
20
Omit "Note", substitute "Note 1".
21
7 At the end of section 35B
22
Add:
23
Note 2:
Section 166 imposes an administrative penalty for a contravention of
24
this section.
25
Schedule 2 Administrative directions and penalties for contraventions relating to self
managed superannuation funds
6
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
8 At the end of subsections 56(2) and 57(2)
1
Add:
2
; or (d) liability for the costs of undertaking a course of education in
3
compliance with an education direction; or
4
(e) liability for an administrative penalty imposed by
5
section 166.
6
9 At the end of subsection 65(1)
7
Add:
8
Note:
Section 166 imposes an administrative penalty for a contravention of
9
subsection (1) by a trustee in relation to a self managed
10
superannuation fund.
11
10 Subsection 67(1) (note)
12
Omit "Note", substitute "Note 1".
13
11 At the end of subsection 67(1)
14
Add:
15
Note 2:
Section 166 imposes an administrative penalty for a contravention of
16
subsection (1) in relation to a self managed superannuation fund.
17
12 At the end of subsection 84(1)
18
Add:
19
Note:
Section 166 imposes an administrative penalty for a contravention of
20
subsection (1) in relation to a self managed superannuation fund.
21
13 At the end of section 103
22
Add:
23
Note 3:
Section 166 imposes an administrative penalty for a contravention of
24
subsection (1), (2) or (2A) in relation to a self managed
25
superannuation fund.
26
14 At the end of subsection 104(1)
27
Add:
28
Note:
Section 166 imposes an administrative penalty for a contravention of
29
subsection (1) in relation to a self managed superannuation fund.
30
Administrative directions and penalties for contraventions relating to self managed
superannuation funds Schedule 2
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
7
15 At the end of subsection 104A(1)
1
Add:
2
; or (c) he or she is a trustee of such a fund or a director of such a
3
body corporate and undertakes a course of education in
4
compliance with an education direction.
5
16 After paragraph 104A(2)(b)
6
Insert:
7
(ba) if paragraph (1)(c) applies--sign a declaration in the
8
approved form that he or she understands his or her duties as
9
trustee of a self managed superannuation fund, or as director
10
of a body corporate that is such a trustee (as appropriate), no
11
later than 21 days after completing the course of education;
12
and
13
17 At the end of subsection 104A(2)
14
Add:
15
Note:
Section 166 imposes an administrative penalty for a contravention of
16
subsection (2).
17
18 At the end of subsections 105(1) and 106(1)
18
Add:
19
Note:
Section 166 imposes an administrative penalty for a contravention of
20
subsection (1) in relation to a self managed superannuation fund.
21
19 Subsection 106A(1) (note)
22
Omit "Note", substitute "Note 1".
23
20 At the end of subsection 106A(1)
24
Add:
25
Note 2:
Section 166 imposes an administrative penalty for a contravention of
26
subsection (1) in relation to a self managed superannuation fund.
27
21 At the end of subsection 124(1)
28
Add:
29
Note:
Section 166 imposes an administrative penalty for a contravention of
30
subsection (1) in relation to a self managed superannuation fund.
31
Schedule 2 Administrative directions and penalties for contraventions relating to self
managed superannuation funds
8
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
22 After Part 19
1
Insert:
2
Part 20--Administrative directions and penalties
3
for contraventions relating to self managed
4
superannuation funds
5
Division 1--Object and scope of this Part
6
157 Object of this Part
7
The object of this Part is to provide administrative consequences
8
for contraventions of this Act or the regulations that relate to self
9
managed superannuation funds. This Part:
10
(a) allows the Regulator to give rectification directions and
11
education directions; and
12
(b) imposes administrative penalties for certain contraventions.
13
158 Scope of this Part
14
This Part applies in relation to self managed superannuation funds
15
that are regulated superannuation funds.
16
Division 2--Directions
17
159 Rectification direction
18
(1) This section applies if the Regulator reasonably believes that a
19
person who is:
20
(a) a trustee of a self managed superannuation fund; or
21
(b) a director of a body corporate that is a trustee of a self
22
managed superannuation fund;
23
has contravened a provision of this Act (other than Part 3B) or the
24
regulations in relation to the fund.
25
(2) The Regulator may give the person a written direction (a
26
rectification direction) requiring the person:
27
(a) to take specified action to rectify the contravention; and
28
Administrative directions and penalties for contraventions relating to self managed
superannuation funds Schedule 2
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
9
(b) to provide the Regulator with evidence of the person's
1
compliance with the direction.
2
(3) In deciding whether to give a person a rectification direction, the
3
Regulator is to have regard to:
4
(a) any financial detriment that might reasonably be expected to
5
be suffered by the fund as a result of the person's compliance
6
with the direction; and
7
(b) the nature and seriousness of the person's contravention; and
8
(c) any other relevant circumstances.
9
(4) A rectification direction must specify the period within which the
10
person must comply with the direction (which must be a period
11
that is reasonable in the circumstances).
12
Note:
The period may be affected by the operation of subsection 164(7).
13
(5) The Regulator must not give a rectification direction in relation to
14
a contravention if:
15
(a) the Regulator has, under section 262A, accepted an
16
undertaking given by a person; and
17
(b) the contravention is covered by the undertaking; and
18
(c) the undertaking has neither been withdrawn nor varied in a
19
way that means the contravention is no longer covered by it.
20
(6) A person to whom a rectification direction is given must comply
21
with the direction before the end of the period specified in the
22
direction for the purposes of subsection (4).
23
(7) A person commits an offence of strict liability if the person
24
contravenes subsection (6).
25
Penalty: 10 penalty units.
26
160 Education direction
27
(1) This section applies to the following persons:
28
(a) a trustee of a self managed superannuation fund, if the
29
Regulator reasonably believes that the trustee has
30
contravened a provision of this Act (other than Part 3B) or
31
the regulations in relation to the fund;
32
Schedule 2 Administrative directions and penalties for contraventions relating to self
managed superannuation funds
10
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
(b) a director of a body corporate that is a trustee of a self
1
managed superannuation fund, if the Regulator reasonably
2
believes that:
3
(i) the director has contravened a provision of this Act
4
(other than Part 3B) or the regulations in relation to the
5
fund; or
6
(ii) the trustee has contravened a provision of this Act
7
(other than Part 3B) or the regulations in relation to the
8
fund.
9
(2) The Regulator may give the person a written direction (an
10
education direction) requiring the person:
11
(a) to undertake a specified approved course of education (see
12
section 161); and
13
(b) to provide the Regulator with evidence of completion of the
14
course.
15
Note:
See also section 104A (recognition of obligations and
16
responsibilities).
17
(3) An education direction must specify the period within which the
18
person must comply with the direction (which must be a period
19
that is reasonable in the circumstances).
20
Note:
The period may be affected by the operation of subsection 164(7).
21
(4) A person to whom an education direction is given must comply
22
with the direction before the end of the specified period.
23
Note:
Section 166 imposes an administrative penalty for a contravention of
24
subsection (4).
25
(5) A person commits an offence of strict liability if the person
26
contravenes subsection (4).
27
Penalty: 10 penalty units.
28
161 Approval of courses of education
29
(1) The Regulator may, in writing, approve one or more courses of
30
education for the purposes of giving education directions.
31
(2) A course approved under subsection (1):
32
(a) may be provided by the Regulator or by another entity; and
33
Administrative directions and penalties for contraventions relating to self managed
superannuation funds Schedule 2
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
11
(b) must be a course for which no fees are charged in respect of
1
persons who undertake the course in compliance with
2
education directions.
3
(3) An approval under subsection (1) is not a legislative instrument.
4
162 Costs of course of education
5
If a person undertakes a course of education in compliance with an
6
education direction, the person must ensure that none of the costs
7
associated with undertaking the course are paid or reimbursed from
8
the assets of the fund in relation to which the education direction
9
was given.
10
163 Variation or revocation on Regulator's own initiative
11
The Regulator may, at any time, vary or revoke a rectification
12
direction or an education direction by written notice given to the
13
person to whom the direction was given.
14
164 Variation on request
15
(1) A person to whom a rectification direction or an education
16
direction is given may request the Regulator to vary the direction.
17
(2) The request must be made by written notice given to the Regulator
18
before the end of the period specified in the direction for the
19
purposes of subsection 159(4) or 160(3).
20
(3) The request must set out the reasons for making the request.
21
(4) The Regulator must decide:
22
(a) to vary the direction in accordance with the request; or
23
(b) to vary the direction otherwise than in accordance with the
24
request; or
25
(c) to refuse to vary the direction.
26
(5) If the Regulator does not make a decision on the request before the
27
end of 28 days after the day the request was made, the Regulator is
28
taken, at the end of that period, to have decided to refuse the
29
request.
30
Schedule 2 Administrative directions and penalties for contraventions relating to self
managed superannuation funds
12
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
(6) If the Regulator makes a decision on the request before the end of
1
the period referred to in subsection (5), the Regulator must:
2
(a) notify the person of the Regulator's decision; and
3
(b) if the decision is to vary the direction (whether or not in
4
accordance with the request)--give the person a copy of the
5
varied direction; and
6
(c) if the decision is to refuse to vary the direction, or to vary the
7
direction otherwise than in accordance with the request--
8
give the person written reasons for the decision.
9
(7) If a person makes a request under this section, then, for the
10
purposes of subsection 159(6) or 160(4), the period specified in the
11
direction for the purposes of subsection 159(4) or 160(3) is taken
12
to be extended by 1 day for each day in the period:
13
(a) beginning at the start of the day the request was made; and
14
(b) ending at the end of the day that the Regulator notifies the
15
person that a decision has been made on the request.
16
165 Taxation objection
17
A person who is dissatisfied with:
18
(a) a decision of the Regulator to give a rectification direction or
19
an education direction, or to vary one otherwise than in
20
accordance with a request under section 164; or
21
(b) a decision of the Regulator under section 164 to refuse to
22
vary a rectification direction or an education direction;
23
may object against the decision in the manner set out in Part IVC
24
of the Taxation Administration Act 1953.
25
Division 3--Administrative penalties
26
166 Administrative penalties in relation to self managed
27
superannuation funds
28
(1) If a person referred to in subsection (2) contravenes a provision of
29
this Act specified in the table, the person is liable to an
30
administrative penalty. The amount of the penalty is the amount
31
specified in the table for the provision.
32
33
Administrative directions and penalties for contraventions relating to self managed
superannuation funds Schedule 2
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
13
Administrative penalties in relation to self managed superannuation funds
Item
Provision of this Act
Administrative penalty
1
Subsection 34(1)
20 penalty units
2
Section 35B
10 penalty units
3
Subsection 65(1)
60 penalty units
4
Subsection 67(1)
60 penalty units
5
Subsection 84(1)
60 penalty units
6
Subsection 103(1)
10 penalty units
7
Subsection 103(2)
10 penalty units
8
Subsection 103(2A)
10 penalty units
9
Subsection 104(1)
10 penalty units
10
Subsection 104A(2)
10 penalty units
11
Subsection 105(1)
10 penalty units
12
Subsection 106(1)
60 penalty units
13
Subsection 106A(1)
20 penalty units
14
Subsection 124(1)
5 penalty units
15
Subsection 160(4)
5 penalty units
16
Subsection 254(1)
5 penalty units
17
Subsection 347A(5)
5 penalty units
Note:
See section 4AA of the Crimes Act 1914 for the current value of a
1
penalty unit.
2
(2) For the purposes of subsection (1), the persons are:
3
(a) a trustee of a self managed superannuation fund; or
4
(b) a director of a body corporate that is a trustee of a self
5
managed superannuation fund.
6
Note:
Collection and recovery of administrative penalties imposed by this
7
section is dealt with in Part 4-15 of Schedule 1 to the Taxation
8
Administration Act 1953.
9
(3) If a trustee of a self managed superannuation fund on whom a
10
penalty is imposed by this section is an individual, a reference in
11
Part 4-15 or Division 298 in Schedule 1 to the Taxation
12
Administration Act 1953 to an entity is taken to be a reference to
13
that individual in his or her personal capacity.
14
Schedule 2 Administrative directions and penalties for contraventions relating to self
managed superannuation funds
14
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
167 Administrative penalty and civil penalty
1
If:
2
(a) a person is liable to pay an amount by way of administrative
3
penalty imposed by section 166 because of an act or omission
4
of the person; and
5
(b) proceedings against the person are commenced for a
6
contravention of a civil penalty provision constituted by the
7
act or omission;
8
then (whether or not the proceedings are withdrawn):
9
(c) the person is not liable to pay the amount; and
10
(d) any amount paid, or applied by the Regulator, in total or
11
partial discharge of that liability is to be refunded to the
12
person, or applied by the Regulator in total or partial
13
discharge of another tax-related liability of the person.
14
Note:
Section 8ZE of the Taxation Administration Act 1953 deals with the
15
situation of a person against whom a criminal prosecution is instituted.
16
168 Penalty must not be reimbursed from fund
17
An administrative penalty imposed by section 166 must not be paid
18
or reimbursed from the assets of the fund in relation to which the
19
administrative penalty was imposed.
20
169 Joint and several liability of directors of corporate trustee liable
21
to administrative penalty under section 166
22
(1) This section applies if a trustee of a self managed superannuation
23
fund:
24
(a) is liable to an administrative penalty imposed by section 166;
25
and
26
(b) is a body corporate.
27
(2) The directors of the body corporate at the time it becomes liable to
28
the penalty are jointly and severally liable to pay the amount of the
29
penalty.
30
23 Subsection 254(1) (note)
31
Omit "Note", substitute "Note 1".
32
Administrative directions and penalties for contraventions relating to self managed
superannuation funds Schedule 2
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
15
24 At the end of subsection 254(1)
1
Add:
2
Note 2:
Section 166 imposes an administrative penalty for a contravention of
3
subsection (1) in relation to a self managed superannuation fund.
4
25 At the end of subsection 347A(5)
5
Add:
6
Note:
Section 166 imposes an administrative penalty for a contravention of
7
subsection (5) in relation to a self managed superannuation fund.
8
Taxation Administration Act 1953
9
26 At the end of section 298-5 in Schedule 1
10
Add:
11
; or (d) an administrative penalty is imposed on an entity by
12
section 166 of the Superannuation Industry (Supervision) Act
13
1993.
14
27 Application of this Schedule
15
The amendments made by this Schedule apply to contraventions that
16
occur on or after 1 July 2014.
17
Schedule 3 Phase-out of rebate for medical expenses
Part 1 Main amendments
16
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
Schedule 3
--
Phase-out of rebate for medical
1
expenses
2
Part 1
--
Main amendments
3
Income Tax Assessment Act 1936
4
1 Before subsection 159P(1)
5
Insert:
6
Phase-out of rebate for medical expenses
7
(1A) A taxpayer is not entitled to a rebate of tax under this section in
8
respect of the 2019-20 year of income or a later year of income.
9
(1B) For the 2013-14 to 2018-19 years of income, an amount that would
10
otherwise be paid as medical expenses is treated as not being paid
11
as medical expenses unless the payment:
12
(a) relates to an aid for a person with a disability; or
13
(b) relates to services rendered by a person as an attendant of a
14
person with a disability; or
15
(c) relates to care provided by an approved provider (within the
16
meaning of the Aged Care Act 1997) of a person who:
17
(i) is approved as a care recipient under that Act; or
18
(ii) is a continuing care recipient within the meaning of that
19
Act.
20
(1C) However, subsection (1B) does not apply to amounts paid in a year
21
of income as medical expenses in respect of a taxpayer:
22
(a) for the 2013-14 year of income--if the taxpayer's assessment
23
for the 2012-13 year of income included an amount of rebate
24
under this section that was greater than nil; and
25
(b) for the 2014-15 year of income--if the taxpayer's assessment
26
for both the 2012-13 and 2013-14 years of income included
27
an amount of rebate under this section that was greater than
28
nil.
29
(1D) Subsection (1B) also does not apply in working out a rebate of tax
30
to which the trustee of a trust estate is entitled in respect of
31
Phase-out of rebate for medical expenses Schedule 3
Main amendments Part 1
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
17
amounts paid in a year of income as medical expenses in respect of
1
a beneficiary:
2
(a) for the 2013-14 year of income--if the trustee's assessment
3
for the 2012-13 year of income included an amount of rebate
4
under this section in respect of the beneficiary that was
5
greater than nil; and
6
(b) for the 2014-15 year of income--if the trustee's assessment
7
for both the 2012-13 and 2013-14 years of income included
8
an amount of rebate under this section in respect of the
9
beneficiary that was greater than nil.
10
Schedule 3 Phase-out of rebate for medical expenses
Part 2 Consequential amendments
18
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
Part 2
--
Consequential amendments
1
Fringe Benefits Tax Assessment Act 1986
2
2 Subsection 58L(2)
3
Repeal the subsection, substitute:
4
(2) In this section:
5
medical expenses means payments:
6
(a) to a legally qualified medical practitioner, nurse or chemist,
7
or a public or private hospital, in respect of an illness or
8
operation; or
9
(b) to a legally qualified dentist for dental services or treatment
10
or the supply, alteration or repair of artificial teeth; or
11
(c) to a person registered under a law of a State or Territory as a
12
dental mechanic in respect of charges lawfully made by that
13
person for the supply, alteration or repair of artificial teeth; or
14
(d) for therapeutic treatment administered by direction of a
15
legally qualified medical practitioner; or
16
(e) in respect of an artificial limb (or part of a limb), artificial
17
eye or hearing aid; or
18
(f) in respect of a medical or surgical appliance (not otherwise
19
specified in this definition) prescribed by a legally qualified
20
medical practitioner; or
21
(g) for:
22
(i) the testing of eyes or the prescribing of spectacles or
23
contact lenses by a person legally qualified to perform
24
those services; or
25
(ii) the supply of spectacles or contact lenses in accordance
26
with any such prescription; or
27
(h) as remuneration of a person for services rendered by him or
28
her as an attendant of a person who is blind or permanently
29
confined to a bed or an invalid chair; or
30
(i) for the maintenance of a dog used for the guidance or
31
assistance of, but not social therapy for, a person with a
32
disability, being a dog that the Commissioner is satisfied is
33
Phase-out of rebate for medical expenses Schedule 3
Consequential amendments Part 2
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
19
properly trained in the guidance or assistance of persons with
1
disabilities.
2
medical treatment means an act or thing where a payment in
3
respect of the act or thing:
4
(a) is a medical expense; and
5
(b) is not a payment:
6
(i) to a legally qualified medical practitioner, nurse or
7
chemist, or a public or private hospital, in respect of a
8
cosmetic operation that is not a professional service
9
(within the meaning of subsection 3(1) of the Health
10
Insurance Act 1973) for which a medicare benefit is
11
payable under Part II of that Act; or
12
(ii) to a legally qualified dentist for dental services that are,
13
or dental treatment that is, solely cosmetic.
14
(3) For the purposes of the definitions of medical expenses and
15
medical treatment in subsection (2), a payment is taken to be made
16
to a legally qualified medical practitioner, nurse or chemist (the
17
qualified person) in respect of the provision of services or
18
treatment, or the supply of goods, if:
19
(a) the payment is made to an employer (not being a public or
20
private hospital) of the qualified person, or a person with
21
whom the qualified person has entered into a contract for
22
services; and
23
(b) the payment is made in respect of the provision of those
24
services or that treatment, or the supply of those goods, by
25
the qualified person.
26
(4) For the purposes of the definitions of medical expenses and
27
medical treatment in subsection (2), a payment is taken to be made
28
to a legally qualified dentist in respect of the provision of dental
29
services or treatment or the supply, alteration or repair of artificial
30
teeth if:
31
(a) the payment is made to an employer of the dentist, or a
32
person with whom the dentist has entered into a contract for
33
services; and
34
(b) the payment is made in respect of the provision of those
35
services or that treatment or the supply, alteration or repair of
36
those artificial teeth, by the dentist.
37
Schedule 3 Phase-out of rebate for medical expenses
Part 2 Consequential amendments
20
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
(5) For the purposes of the definitions of medical expenses and
1
medical treatment in subsection (2), a payment is taken to be made
2
to a person (a registered dental mechanic) registered under a law
3
of a State or Territory as a dental mechanic in respect of charges
4
lawfully made by the registered dental mechanic for the supply,
5
alteration or repair of artificial teeth if:
6
(a) the payment is made to an employer of such a person, or a
7
person with whom such a person has entered into a contract
8
for services; and
9
(b) the charges are made in respect of the supply, alteration or
10
repair of artificial teeth by the dental mechanic.
11
Income Tax Assessment Act 1936
12
3 Subsection 6(1)
13
Repeal the following definitions:
14
(a) definition of family tier 1 threshold;
15
(b) definition of medical expense rebate higher phase-in limit;
16
(c) definition of medical expense rebate lower phase-in limit;
17
(d) definition of rebatable medical expense amount;
18
(e) definition of singles tier 1 threshold.
19
4 Subsection 159HA(1)
20
Omit ", 159L and 159Q", substitute "and 159L".
21
5 Subsection 159HA(7) (table items 4 and 5)
22
Repeal the items.
23
6 Sections 159P and 159Q
24
Repeal the sections.
25
Income Tax Assessment Act 1997
26
7 Section 13-
1 (table item headed "dependants")
27
Omit:
28
see also medical expenses
Phase-out of rebate for medical expenses Schedule 3
Consequential amendments Part 2
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
21
8 Section 13-
1 (table item headed "medical expenses")
1
Repeal the item.
2
Schedule 4 Deductible gift recipients
Part 1 Amendments commencing on Royal Assent
22
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
No. , 2014
Schedule 4
--
Deductible gift recipients
1
Part 1
--
Amendments commencing on Royal Assent
2
Income Tax Assessment Act 1997
3
1 Subsection 30-25(2) (cell at table item 2.2.18, column
4
headed "Fund, authority or institution")
5
Repeal the cell, substitute:
6
Sir William Tyree Foundation
2 Subsection 30-80(2) (table item 9.2.23, column headed
7
"Special conditions")
8
Omit "17 December 2011", substitute "16 December 2014".
9
3 Subsection 30-100(2) (at the end of the table)
10
Add:
11
12.2.4
National Arboretum Canberra Fund
the gift must be made
after 30 June 2013
4 Section 30-105 (at the end of the table)
12
Add:
13
13.2.20
The Prince's Charities Australia Limited
the gift must be made
after 31 December 2013
5 Subsection 30-315(2) (after table item 73)
14
Insert:
15
73AAA
National Arboretum Canberra Fund
item 12.2.4
6 Subsection 30-315(2) (after table item 89)
16
Insert:
17
89A
Prince's Charities Australia Limited
item 13.2.20
7 Subsection 30-315(2) (table item 111A, column without a
18
heading)
19
Omit "of The Australian Industry Group".
20
Deductible gift recipients Schedule 4
Sunsetting on 17 December 2018 Part 2
No. , 2014
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill
2014
23
Part 2
--
Sunsetting on 17 December 2018
1
Income Tax Assessment Act 1997
2
8 Subsection 30-80(2) (table item 9.2.23)
3
Repeal the item.
4
9 Subsection 30-315(2) (table item 27AAA)
5
Repeal the item.
6
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