Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 (Cth)

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999

No. 131, 1999

An Act to amend various Acts in relation to superannuation contributions taxes and termination payments taxes, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—Superannuation Contributions Tax (Assessment and Collection) Act 1997

Schedule 2—Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

Schedule 3—Termination Payments Tax (Assessment and Collection) Act 1997

Schedule 4—Income Tax Assessment Act 1936

Schedule 5—Superannuation Industry (Supervision) Act 1993

Schedule 6—Taxation Laws Amendment Act (No. 3) 1997

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999

No. 131, 1999

An Act to amend various Acts in relation to superannuation contributions taxes and termination payments taxes, and for related purposes

[Assented to 13 October 1999]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999.

2 Commencement

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(2) Schedule 1 (other than items 43 to 45) is taken to have commenced on 5 June 1997.

(3) Schedule 2 (other than items 25 to 27) is taken to have commenced on 7 December 1997.

(4) Schedule 6 is taken to have commenced on 14 October 1997, immediately after the commencement of Schedule 1 to the Taxation Laws Amendment Act (No. 3) 1997.

3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.