Document ID: chunk:federal_register_of_legislation:C2004A04637:body:0:p17
Version: federal_register_of_legislation:C2004A04637
Segment Type: other
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Character Range: 43565–46549

income.

PART 12—AMENDMENT OF THE SUPERANNUATION (PRODUCTIVITY BENEFIT) ACT 1988

Principal Act

60. In this Part, "Principal Act" means the Superannuation (Productivity Benefit) Act 198811.

Interpretation

  61. Section 3 of the Principal Act is amended:

  (a) by omitting the definition of "Standards Act" from subsection (1);

     (b) by omitting the definitions of "approved deposit fund" and "superannuation fund" from subsection (1) and substituting the following definitions:

    " 'approved deposit fund' has the same meaning as in the Superannuation Industry (Supervision) Act 1993;

     'superannuation fund' has the same meaning as in the Superannuation Industry (Supervision) Act 1993".

When benefit payable

62. Section 6 of the Principal Act is amended by omitting from subparagraph (7)(a)(i) "Standards Act" and substituting "Superannuation Industry (Supervision) Act 1993".

Minister to comply with the Superannuation Industry (Supervision) Act 1993

63. Section 9D of the Principal Act is amended by omitting "Standards Act" and substituting "Superannuation Industry (Supervision) Act 1993".

Application of amendments

64. The amendments made by this Part apply in relation to a fund for the 1994-95 year of income of the fund and for all later years of income.

PART 13—AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953

Principal Act

65. In this Part, "Principal Act" means the Taxation Administration Act 195312.

Annual report

66. Section 3B of the Principal Act is amended by omitting subsection (1A).

Secrecy

67. Section 3C of the Principal Act is amended by omitting subsection (1AA).

Repeal of section 8AA

  68. Section 8AA of the Principal Act is repealed.

Interpretation

69. Section 8J of the Principal Act is amended by omitting paragraph (2)(ka).

Court may order payment of amount in addition to penalty

70. Section 8W of the Principal Act is amended by omitting subsection (1A).

Unauthorised requirement etc. that tax file number be quoted

71. Section 8WA of the Principal Act is amended by omitting from paragraph (1)(b) "or (h)" and substituting ", (h) or (i)".

Unauthorised recording etc. of tax file number

72. Section 8WB of the Principal Act is amended by omitting from paragraphs (1)(d) and (e) "or (h)" and substituting ", (h) or (i)".

Provision of Commonwealth taxation information to State taxation authorities

73. Section 13J of the Principal Act is amended by omitting subsection (7).

Certification by State taxation officer of copies of, and extracts from, documents

74. Section 13K of the Principal Act is amended by omitting subsection (10).

Appearance by Commissioner etc.

75. Section 15 of the Principal Act is amended by omitting subsection (3).

Certification by Commissioner of copies of, and extracts from, documents

76. Section 15A of the Principal Act is amended by omitting subsection (10).

Application of amendments

77. Despite the amendments made, and repeals effected, by this Part (other than