Superannuation Contributions Tax (Consequential Amendments) Act 1997 (Cth)

Superannuation Contributions Tax (Consequential Amendments) Act 1997

No. 71, 1997

An Act to amend various Acts in consequence of the enactment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, and for related purposes

Contents 1 Short title................................. 1 2 Commencement.............................. 2 3 Schedule(s)................................ 2 Schedule 1–Amendment of the Income Tax Assessment Act 1936 3 Schedule 2–Amendment of the Retirement Savings Accounts Act 1997 5 Schedule 3–Amendment of the Superannuation Industry (Supervision) Act 1993 9 Schedule 4–Amendment of the Superannuation (Resolution of Complaints) Act 1993 14 Schedule 5–Amendment of the Taxation (Interest on Overpayments and Early Payments) Act 1983 21

Superannuation Contributions Tax (Consequential Amendments) Act 1997

No. 71, 1997

An Act to amend various Acts in consequence of the enactment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, and for related purposes

[Assented to 5 June 1997]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Superannuation Contributions Tax (Consequential Amendments) Act 1997.

2 Commencement This Act commences on the day on which it receives the Royal Assent.

3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1–Amendment of the Income Tax Assessment Act 1936

1 At the end of section 202 Add: ; and (l) to facilitate the administration of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 and the Termination Payments Tax (Assessment and Collection) Act 1997.