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Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022

No. 10, 2022

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

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Removing the monthly minimum threshold for salary or wages to count towards the superannuation guarantee
Superannuation Guarantee (Administration) Act 1992
Schedule 2—First home super saver scheme maximum releasable amount
Taxation Administration Act 1953
Schedule 3—Reduced eligibility age for downsizer contributions
Income Tax Assessment Act 1997
Schedule 4—Work test reforms for superannuation contributions
Income Tax Assessment Act 1997
Schedule 5—Segregated current pension assets
Income Tax Assessment Act 1997
Schedule 6—Extension of temporary full expensing of depreciating assets
Income Tax (Transitional Provisions) Act 1997

Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022
No. 10, 2022

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

[Assented to 22 February 2022]

The Parliament of Australia enacts: