No. 11, 2014
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 2
3............ Schedule(s)......................................................................................... 3
Schedule 1--Unlawful payments from regulated superannuation funds 4
Superannuation Industry (Supervision) Act 1993 4
Schedule 2--Administrative directions and penalties for contraventions relating to self managed superannuation funds 6
Superannuation Industry (Supervision) Act 1993 6
Taxation Administration Act 1953 16
Schedule 3--Phase-out of rebate for medical expenses 17
Part 1--Main amendments 17
Income Tax Assessment Act 1936 17
Part 2--Consequential amendments 19
Fringe Benefits Tax Assessment Act 1986 19
Income Tax Assessment Act 1936 21
Income Tax Assessment Act 1997 21
Schedule 4--Deductible gift recipients 23
Part 1--Amendments commencing on Royal Assent 23
Income Tax Assessment Act 1997 23
Part 2--Sunsetting on 17 December 2018 24
Income Tax Assessment Act 1997 24
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014
No. 11, 2014
An Act to amend the law relating to taxation and superannuation, and for related purposes
[Assented to 18 March 2014]
The Parliament of Australia enacts:
[Minister's second reading speech made in--
House of Representatives on 26 February 2014
Senate on 5 March 2014]
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