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Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016

No. 81, 2016

Compilation No. 1

Compilation date:    1 January 2017

Includes amendments up to: Act No. 55, 2017

Registered:    29 June 2017

About this compilation

This compilation

This is a compilation of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 that shows the text of the law as amended and in force on 1 January 2017 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
Schedule 1—Transfer balance cap
Part 1—Transfer balance cap
Administrative Decisions (Judicial Review) Act 1977
Income Tax Assessment Act 1997
Superannuation Industry (Supervision) Act 1993
Superannuation (Resolution of Complaints) Act 1993
Taxation Administration Act 1953
Part 2—Defined benefit income
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 3—Application and transitional provisions
Income Tax (Transitional Provisions) Act 1997
Schedule 2—Concessional superannuation contributions
Part 1—Excess concessional contributions
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 2—Division 293 tax
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 3—Superannuation guarantee charge
Superannuation Guarantee (Administration) Act 1992
Schedule 3—Non‑concessional contributions
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Superannuation (Government Co‑contribution for Low Income Earners) Act 2003
Schedule 4—Low income superannuation tax offset
Part 1—Low income superannuation tax offset