Document ID: chunk:federal_register_of_legislation:C2004A04637:body:0:p8
Version: federal_register_of_legislation:C2004A04637
Segment Type: other
Provision Reference: 
Character Range: 19568–22658

consists of unclaimed money that was payable to a taxpayer by the trustee of an approved deposit fund or a superannuation fund;

the taxpayer's assessable income does not include the whole or the part, as the case may be, of the amount paid to the Insurance and Superannuation Commissioner.".

Interpretation

20. Section 82AAA of the Principal Act is amended by omitting from subsection (1) the definition of "dependant" and substituting the following definition:

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

Interpretation

21. Section 82AAS of the Principal Act is amended by omitting from subsection (1) the definition of "dependant" and substituting the following definition:

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

Interpretation

22. Section 110 of the Principal Act is amended by omitting "3 of the Occupational Superannuation Standards Act 1987" from the definition of "annuity" in subsection (1) and substituting "10 of the Superannuation Industry (Supervision) Act 1993".

Interpretation

23. Section 116E of the Principal Act is amended by omitting "3 of the Occupational Superannuation Standards Act 1987" from the definition of "annuity" in subsection (1) and substituting "10 of the Superannuation Industry (Supervision) Act 1993".

Interpretation

24. Section 159GP of the Principal Act is amended by omitting "3 of the Occupational Superannuation Standards Act 1987" from the definition of "annuity" in subsection (1) and substituting "10 of the Superannuation Industry (Supervision) Act 1993".

Interpretation

25. Section 140C of the Principal Act is amended by omitting "3 of the Occupational Superannuation Standards Act 1987" from the definitions of "annuity" and "pension" and substituting "10 of the Superannuation Industry (Supervision) Act 1993".

Rebate for personal superannuation contributions

26. Section 159SZ of the Principal Act is amended by omitting from the definition of "dependant" in subsection (2) "Occupational Superannuation Standards Act 1987" and substituting "Superannuation Industry (Supervision) Act 1993".

Objects of this Part

27. Section 202 of the Principal Act is amended by adding at the end the following word and paragraph:

       "; and (i) to facilitate the administration of Parts 22 and 24 of the Superannuation Industry (Supervision) Act 1993.".

Interpretation

28. Section 221A of the Principal Act is amended by omitting from the definitions of "annuity" and "pension" in subsection (1) "3 of the Occupational Superannuation Standards Act 1987" and substituting "10 of the Superannuation Industry (Supervision) Act 1993".

Interpretation

29.(1) Section 267 of the Principal Act is amended by omitting from subsection (1) the definitions of "OSS Act" and "OSS notice".

(2) Section 267 of the Principal Act is amended by omitting from subsection (1) the definitions of "complying ADF", "complying superannuation fund", "dependant", "non-complying superannuation fund" and "pooled superannuation trust" or "PST" and