Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 15, 2007
Compilation No. 3
Compilation date: 5 March 2016
Includes amendments up to: Act No. 126, 2015
Registered: 17 May 2016
About this compilation
This compilation
This is a compilation of the Superannuation Legislation Amendment (Simplification) Act 2007 that shows the text of the law as amended and in force on 5 March 2016 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1 Short title
2 Commencement
3 Schedule(s)
4 Repeals disregarded for the purposes of dependent provisions
Schedule 1--Consequential amendments etc.
Part 1--Main consequential repeals
Income Tax Assessment Act 1936
Part 2--Other consequential amendments etc.
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Parliamentary Superannuation Act 2004
Pooled Development Funds Act 1992
Remuneration and Allowances Act 1990
Retirement Savings Accounts Act 1997
Seafarers Rehabilitation and Compensation Act 1992
Small Superannuation Accounts Act 1995
Superannuation Contributions Tax (Assessment and Collection) Act 1997
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
Superannuation Guarantee (Administration) Act 1992
Superannuation Industry (Supervision) Act 1993
Superannuation (Productivity Benefit) Act 1988
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
Veterans' Entitlements Act 1986
Part 3--Repeal of entire Act
Income Tax (Superannuation Payments Withholding Tax) Act 2002
Part 4--Application
Schedule 2--Small business relief for CGT events
Income Tax Assessment Act 1997
Schedule 3--Other amendments
Child Support (Registration and Collection) Act 1988
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Superannuation Guarantee (Administration) Act 1992
Superannuation Industry (Supervision) Act 1993
Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
Superannuation (Unclaimed Money and Lost Members) Act 1999
Taxation Administration Act 1953
Schedule 4--Technical corrections
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Superannuation Legislation Amendment (Simplification) Act 2007 | 15, 2007 | 15 Mar 2007 | Sch 2 and Sch 4 (item 10): 12 Apr 2007 (s 2(1) items 3, 10) |
|
Tax Laws Amendment (2007 Measures No. 4) Act 2007 | 143, 2007 | 24 Sept 2007 | Sch 5 (items 28, 48(1)): 24 Sept 2007 (s 2(1) items 5, 7) | Sch 5 (item 48(1)) |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 | 19, 2010 | 24 Mar 2010 | Sch 3 (items 9, 10): 15 Mar 2007 (s 2(1) item 8) | Sch 3 (item 12) |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 589): 5 Mar 2016 (s 2(1) item 2) | -- |
Provision affected | How affected |
s 4..................... | am No 126, 2015 |
Schedule 1 |
|
Part 2 |
|
item 237................. | rep No 19, 2010 |
item 238................. | rep No 19, 2010 |
item 239................. | rep No 19, 2010 |
item 241................. | rep No 19, 2010 |
Schedule 2 |
|
item 12.................. | rs No 143, 2007 |
Schedule 3 |
|
item 51.................. | rep No 19, 2010 |