Document ID: chunk:federal_register_of_legislation:C2007A00009:front:0
Version: federal_register_of_legislation:C2007A00009
Segment Type: other
Provision Reference: 
Character Range: 0–2479

Tax Laws Amendment (Simplified Superannuation) Act 2007

No. 9, 2007

An Act to amend the law relating to taxation, superannuation, social security and veterans' entitlements, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedule(s)

Schedule 1—Main superannuation amendments

Part 1—Main amendments
Income Tax Assessment Act 1997

Part 2—Main consequential amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax Rates Act 1986
Taxation Administration Act 1953

Part 3—Main transitional amendments
Income Tax (Transitional Provisions) Act 1997

Part 4—TFN consequentials for Division 295
Income Tax Assessment Act 1936
Superannuation Industry (Supervision) Act 1993
Taxation (Interest on Overpayments and Early Payments) Act 1983

Schedule 2—Employment termination payments

Part 1—Main amendments
Income Tax Assessment Act 1997

Part 2—Main transitional and consequential amendments
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953

Schedule 3—Indexation
Income Tax Assessment Act 1997

Schedule 4—Reporting
Superannuation (Government Co‑contribution for Low Income Earners) Act 2003
Superannuation Guarantee (Administration) Act 1992
Superannuation (Resolution of Complaints) Act 1993
Taxation Administration Act 1953

Schedule 5—Self‑managed superannuation funds
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1997
Superannuation Industry (Supervision) Act 1993
Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
Taxation Administration Act 1953

Schedule 6—Government Co‑contribution for Low Income Earners
Superannuation (Government Co‑contribution for Low Income Earners) Act 2003

Schedule 7—Portability and unclaimed money
Retirement Savings Accounts Act 1997
Superannuation (Unclaimed Money and Lost Members) Act 1999

Schedule 8—Social Security Act 1991

Part 1—Amendments commencing 20 September 2007

Part 2—Amendment commencing 1 July 2007

Schedule 9—Veterans' Entitlements Act 1986

Part 1—Amendments commencing 20 September 2007

Part 2—Amendment commencing 1 July 2007

Schedule 10—Definitions and related amendments
Income Tax Assessment Act 1997

Tax Laws Amendment (Simplified Superannuation) Act 2007

No. 9, 2007

An Act to amend the law relating to taxation, superannuation, social security and veterans' entitlements, and for related purposes

[Assented to 15 March 2007]

The Parliament of Australia enacts: