Superannuation (Surcharge Rate Reduction) Amendment Act 2003 (Cth)

Superannuation (Surcharge Rate Reduction) Amendment Act 2003

No. 112, 2003

An Act to amend laws relating to superannuation, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—Superannuation surcharge

Part 1—Amendments related to reduction of the surcharge rate Superannuation Contributions Tax Imposition Act 1997 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 Termination Payments Tax Imposition Act 1997

Part 2—Amendments related to reduction of the surcharge cap Defence Force Retirement and Death Benefits Act 1973 Parliamentary Contributory Superannuation Act 1948 Superannuation Act 1976 Superannuation Contributions Tax (Application to the Commonwealth—Reduction of Benefits) Act 1997 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

Part 3—Application provisions

Superannuation (Surcharge Rate Reduction) Amendment Act 2003

No. 112, 2003

An Act to amend laws relating to superannuation, and for related purposes

[Assented to 12 November 2003]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Superannuation (Surcharge Rate Reduction) Amendment Act 2003.

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 12 November 2003 2. Schedule 1 1 July 2003 1 July 2003