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Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012

No. 75, 2012

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

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—GST‑free health supplies
A New Tax System (Goods and Services Tax) Act 1999
Schedule 2—GST treatment of appropriations
A New Tax System (Goods and Services Tax) Act 1999
Schedule 3—Indexation of superannuation concessional contributions cap
Income Tax Assessment Act 1997
Schedule 4—Refund of excess concessional contributions
Part 1—Main amendments
Income Tax Assessment Act 1997
Part 2—Other amendments
Income Tax Assessment Act 1997
Superannuation (Government Co‑contribution for Low Income Earners) Act 2003
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
Part 3—Application of amendments
Schedule 5—Disclosure of superannuation information
Taxation Administration Act 1953
Schedule 6—Giving information about superannuation contributions
Part 1—Main amendments
Superannuation Industry (Supervision) Act 1993
Part 2—Other amendments
Superannuation Industry (Supervision) Act 1993
Schedule 7—Refunds
Taxation Administration Act 1953

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012
No. 75, 2012

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

[Assented to 27 June 2012]

The Parliament of Australia enacts: