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Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013

No. 88, 2013 as amended

Compilation start date:   30 September 2014

Includes amendments up to: Act No. 96, 2014

About this compilation

This compilation

This is a compilation of the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 as in force on 30 September 2014. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 2 October 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
2 Commencement
3 Schedule(s)
4 Amendment of assessments
Schedule 1—Interest on unclaimed money
Part 1—Superannuation
Income Tax Assessment Act 1997
Superannuation (Departing Australia Superannuation Payments Tax) Act 2007
Superannuation (Unclaimed Money and Lost Members) Act 1999
Part 2—Other amendments
Income Tax Assessment Act 1997
Schedule 2—Airline transport fringe benefits
Fringe Benefits Tax Assessment Act 1986
Schedule 3—Rural water use
Income Tax Assessment Act 1997
Schedule 5—Loss carry back
Part 1—Main amendments
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 2—Ascertainment of totals of tax offset refunds
Division 1—Amendments relating to the 2012‑13 income year
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Division 2—Amendments applying from the 2013‑14 year of income
Income Tax Assessment Act 1936
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Division 3—Taxation Administration Act 1953
Part 3—Anti‑avoidance
Income Tax Assessment Act 1936
Schedule 6—Loss carry back consequential amendments
Part 1—Concepts and definitions
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Part 2—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Schedule 7—Miscellaneous amendments
Part 1—Resource rent taxation
Income Tax Assessment Act 1997
Minerals Resource Rent Tax Act 2012
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012