Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Act 2003 (Cth)

Superannuation (Government Co‑contribution for Low Income Earners) (Consequential Amendments) Act 2003

Act No. 111 of 2003 as amended

This compilation was prepared on 5 April 2006

[This Act was amended by Act No. 9 of 2006]

Amendment from Act No. 9 of 2006 [Schedule 2 (item 23) amended subsection 2(1) (table item 3) Schedule 2 (item 23) commenced immediately after 12 November 2003]

Prepared by the Office of Legislative Drafting and Publishing, Attorney‑General's Department, Canberra

Contents 1 Short title 2 Commencement 3 Schedule(s)

Schedule 1—Amendments consequential on the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003

Part 1—Amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Military Superannuation and Benefits Act 1991 Small Superannuation Accounts Act 1995 Superannuation Act 1976 Superannuation Contributions Tax (Assessment and Collection) Act 1997 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 Superannuation (Resolution of Complaints) Act 1993 Taxation Administration Act 1953

Part 2—Application

An Act to make amendments consequential on the enactment of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003, 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 (Government Co‑contribution for Low Income Earners) (Consequential Amendments) 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, items 1 to 15 The day on which this Act receives the Royal Assent 12 November 2003 3. Schedule 1, items 16 and 17 The later of: 12 November 2003 (a) the start of the day on which this Act receives the Royal Assent; and (paragraph (a) applies) (b) immediately after the commencement of item 48 of Schedule 1 to the Superannuation Legislation (Commonwealth Employment) Repeal and Amendment Act (No. 1) 2003 4. Schedule 1, items 18 to 25 The day on which this Act receives the Royal Assent 12 November 2003