Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Schedule(s)......................................................................................... 2

Schedule 1--GST-free health supplies                                                                      3

A New Tax System (Goods and Services Tax) Act 1999                                        3

Schedule 2--GST treatment of appropriations                                                   3

A New Tax System (Goods and Services Tax) Act 1999                                        3

Schedule 3--Indexation of superannuation concessional contributions cap         3

Income Tax Assessment Act 1997                                                                              3

Schedule 4--Refund of excess concessional contributions                           3

Part 1--Main amendments                                                                                         3

Income Tax Assessment Act 1997                                                                              3

Part 2--Other amendments                                                                                        3

Income Tax Assessment Act 1997                                                                              3

Superannuation (Government Co-contribution for Low Income Earners) Act 2003         3

Taxation Administration Act 1953                                                                           3

Taxation (Interest on Overpayments and Early Payments) Act 1983                3

Part 3--Application of amendments                                                                     3

Schedule 5--Disclosure of superannuation information                               3

Taxation Administration Act 1953                                                                           3

Schedule 6--Giving information about superannuation contributions 3

Part 1--Main amendments                                                                                         3

Superannuation Industry (Supervision) Act 1993                                                3

Part 2--Other amendments                                                                                        3

Superannuation Industry (Supervision) Act 1993                                                3

Schedule 7--Refunds                                                                                                           3

Taxation Administration Act 1953                                                                           3

 

 

 

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012

No. 75, 2012

 

An Act to amend the law relating to taxation and superannuation, and for related purposes

[Assented to 27 June 2012]

The Parliament of Australia enacts: