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TAX AND SUPERANNUATION LAWS AMENDMENT (2014 MEASURES NO. 1) ACT 2014 (NO. 11, 2014) - NOTES

 

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]

 

(8/14)

 



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