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Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015

No. 21, 2015

Compilation No. 2

Compilation date:   29 March 2018

Includes amendments up to: Act No. 15, 2018

Registered:    4 April 2018

About this compilation

This compilation

This is a compilation of the Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 that shows the text of the law as amended and in force on 29 March 2018 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
2 Commencement
3 Schedules
4 Amendment of assessments
Schedule 1—Excess non‑concessional superannuation contributions tax reforms
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Schedule 2—Transferring tax investigation function to Inspector‑General of Taxation
Part 1—Main amendments
Inspector‑General of Taxation Act 2003
Ombudsman Act 1976
Part 2—Other amendments
Income Tax Assessment Act 1936
Tax Agent Services Act 2009
Taxation Administration Act 1953
Part 3—Application and transitional provisions
Schedule 3—CGT exemption for compensation and insurance
Income Tax Assessment Act 1997
Schedule 4—Providing certainty for superannuation fund mergers
Part 1—Main amendments
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Part 2—Other amendments
Income Tax Assessment Act 1997
Schedule 5—Disclosing tax information relating to proceeds of crime orders
Taxation Administration Act 1953
Schedule 6—Exploration development incentive
Part 1—Main amendments
Income Tax