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Treasury Laws Amendment (More Flexible Superannuation) Act 2021

No. 45, 2021

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

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Bring forward non‑concessional contributions cap
Income Tax Assessment Act 1997
Schedule 2—Excess concessional contributions
Part 1—Amendments
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 2—Repeal
Superannuation (Excess Concessional Contributions Charge) Act 2013
Part 3—Application
Schedule 3—Re‑contribution of COVID‑19 early release superannuation amounts
Income Tax Assessment Act 1997

Treasury Laws Amendment (More Flexible Superannuation) Act 2021
No. 45, 2021

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

[Assented to 22 June 2021]

The Parliament of Australia enacts: