Taxation Laws Amendment (Superannuation) Act (No. 1) 2002 (Cth)

Taxation Laws Amendment (Superannuation) Act (No. 1) 2002

No. 15, 2002

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

Contents 1 Short title................................... 2 Commencement............................... 3 Schedule(s)..................................

Schedule 1—Taxation of departing Australia superannuation payments

Part 1—Income Tax Assessment Act 1936

Part 2—Income Tax Assessment Act 1997

Part 3—Taxation Administration Act 1953

Part 4—Income Tax Act 1986

Part 5—Small Superannuation Accounts Act 1995

Part 6—Application of amendments

Taxation Laws Amendment (Superannuation) Act (No. 1) 2002

No. 15, 2002

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

[Assented to 4 April 2002]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Taxation Laws Amendment (Superannuation) Act (No. 1) 2002.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent 4 April 2002 2. Schedule 1 The later of: 4 April 2002 (a) the day on which this Act receives the Royal Assent; and (b) the day on which the Income Tax (Superannuation Payments Withholding Tax) Act 2002 receives the Royal Assent