Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

SUPERANNUATION CONTRIBUTIONS AND TERMINATION PAYMENTS TAXES - SCHEDULE 1

--Amendment of the Income Tax Assessment Act 1936 1 Subsection 27A(1) (at the end of the definition of eligible termination payment)

Add:

2 Paragraph 202(l) and subsection 202DH(1)

After "1997" (first occurring), insert ", the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 ".

3 Subsection 202DJ(1)

Repeal the subsection, substitute:

(1) If a person who is:

has quoted his or her tax file number as mentioned in subregulation 98(8) or regulation 100 of the Income Tax Regulations, the person is taken, so long as he or she continues to be such a beneficiary, member or holder, to have quoted that tax file number to the trustee of the entity, scheme or fund or to the RSA provider, as the case may be, in connection with the operation or possible future operation of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 , the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 and the Termination Payments Tax (Assessment and Collection) Act 1997 .

4 Subsection 202DJ(2)

Insert:

constitutionally protected superannuation fund has the same meaning as constitutionally protected fund has in Part IX.

5 After paragraph 214A(2)(f)

Insert:


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback