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Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012

No. 158, 2012

Compilation No. 4

Compilation date:   1 July 2020

Includes amendments up to: Act No. 49, 2020

Registered:    28 July 2020

About this compilation

This compilation

This is a compilation of the Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 that shows the text of the law as amended and in force on 1 July 2020 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 Schedule(s)
Schedule 1—Merging superannuation funds
Part 1—Extending the application of Division 310
Income Tax Assessment Act 1997
Tax Laws Amendment (2009 Measures No. 6) Act 2010
Part 2—Further amendments of Division 310
Income Tax Assessment Act 1997
Part 3—Application provision
Schedule 2—Approved SMSF auditors
Part 1—Main amendments
Superannuation Industry (Supervision) Act 1993
Part 2—Other amendments
Superannuation Industry (Supervision) Act 1993
Taxation Administration Act 1953
Part 3—Application and transitional provisions
Schedule 3—Expanded superannuation reporting
Taxation Administration Act 1953
Schedule 4—Improving efficiency and data quality in the superannuation system
Part 1—Superannuation Industry (Supervision) Act 1993
Division 1—Information register for data and payment standards
Superannuation Industry (Supervision) Act 1993
Division 2—Monitoring
Superannuation Industry (Supervision) Act 1993
Division 3—Tax file numbers
Superannuation Industry (Supervision) Act 1993
Part 2—Retirement Savings Accounts Act