Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Deduction for contributions to eligible superannuation fund for employees  
   5.      Deductions for superannuation contributions by eligible persons  
   6.      Application  
   7.      Interpretation  
   8.      Deductions for superannuation contributions by eligible persons  
   9.       
   10.     Interpretation  
   11.     Operation of Part  
   12.     Tax benefits  
   13.     Cancellation of tax benefits etc.  
   14.     Certain employees to be subject to provisional tax  
   15.     Keeping of records  
   16.     Interpretation  
   17.     Application  
   18.     Transitional-subsection 82AAT(2) regulations  
   19.     Interpretation  
   20.     Repeal of section 159SK  
   21.     Accrual period for a superannuation pension  
   22.     Entitlement to rebate-superannuation pension  
   23.     Repeal of sections 159SN to 159SR (inclusive)  
   24.     Entitlement to rebate-rebatable ETP annuity  
   25.     Repeal of sections 159SV to 159SY (inclusive)  
   26.     Application of pre-1 July 88 funding credits  
   27.     Application  
   28.     Interpretation  
   29.     Application of pre-1 July 88 funding credits  
   30.     Interpretation  
   31.     Taxed and untaxed elements of post-June 83 component  
   32.     Assessable income to include annuities and superannuation pensions  
   33.     Application  
   34.     Interpretation  
   35.     Interpretation  
   36.     Interpretation  
   37.     Interpretation  
   38.     Application  
   39.     Transitional  
   40.     Interpretation  
   41.     Components of an ETP  
   42.      
   43.     Assessable income to include certain superannuation and kindred payments  
   44.     Assessable income to include 5% of certain amounts  
   45.     Roll-over of ETPs  
   46.     Application (Basic application-amounts rolled-over on or after 1 July 1992)  
   47.     Interpretation  
   48.     Roll-over of ETPs  
   49.     Application  
   50.     Interpretation  
   51.     Components of an ETP  
   52.     ETP-retained amounts  
   53.      
   54.     Roll-over of ETPs  
   55.     Approved early retirement scheme payments  
   56.     Bona fide redundancy payments  
   57.     Invalidity payments  
   58.     Interpretation  
   59.     Components of an ETP  
   60.      
   61.     Application  
   62.     Amendment of assessments  
   63.     Principal Act  
   64.     Interpretation  
   65.     Repeal of Part IIIA  
   66.     Review of certain decisions  
   67.     Statements to accompany notification of decisions  
   68.     Regulations  
   69.     Application  
   70.     Interpretation  
   71.     Application  
   72.     Interpretation  
   73.     Application  
   74.     Interpretation  
   75.     Operating standards for superannuation funds  
   76.     Transitional  
   77.     Principal Act  
   78.     Interpretation: notional earnings base where employer contributing to superannution fund for benefit of employee immediately before 21 August 1991  
   79.     Interpretation: notional earnings base where employer not contributing to superannuation fund for benefit of employee immediately before 21 August 1991  
   80.     Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme  
   81.      
   82.     Application of amendments relating to notional earnings base  
   83.     Interpretation: maximum contribution base  
   84.     Individual superannuation guarantee shortfall for 1992-93  
   85.     Individual superannuation guarantee shortfall for 1993-94 and subsequent years  
   86.     Reduction of charge percentage where contribution made to defined benefit superannuation scheme  
   87.     Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme  
   88.     Salary or wages: general exclusions  
   89.     Application of amendments relating to excluded salary or wages  
   90.     Principal Act  
   91.     Interpretation  
   92.     Penalty taxes to be alternative to prosecution for certain offences  
   93.     General interpretative provisions