Superannuation (Consequential Amendments) Act 2005 (Cth)

Superannuation (Consequential Amendments) Act 2005

Act No. 81 of 2005 as amended

This compilation was prepared on 26 June 2008

[This Act was amended by Act No. 26 of 2008]

Amendments from Act No. 26 of 2008 [Schedule 1 (items 117, 118, 120 and 121) amended item 3 of Schedule 7 Schedule 1 (item 119) amended note to subitem 3(2) of Schedule 7 Schedule 1 (items 117–121) commenced on 23 June 2008]

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—Amendment of the Superannuation Act 1990

Part 1—Amendments relating to the PSS Board etc.

Part 2—Amendments relating to membership of the Public Sector Superannuation Scheme

Part 3—Technical amendment

Schedule 2—Amendment of the Superannuation Guarantee (Administration) Act 1992

Schedule 3—Amendment of the Superannuation (Productivity Benefit) Act 1988

Schedule 4—Amendment of the Superannuation Benefits (Supervisory Mechanisms) Act 1990

Schedule 5—Amendment of the Governor‑General Act 1974

Schedule 6—Amendment of the Judges' Pensions Act 1968

Schedule 7—Amendment of other Acts Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Schedule 8—Amendment of the Trust Deed of the Public Sector Superannuation Scheme An Act to deal with consequential matters arising from the enactment of the Superannuation Act 2005, and for other purposes

[Assented to 29 June 2005]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Superannuation (Consequential Amendments) Act 2005.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

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. 29 June 2005 2. Schedule 1, Part 1 At the same time as Part 2 of the Superannuation Act 2005 commences. 29 June 2005 However, if Part 2 of the Superannuation Act 2005 does not commence, the provision(s) do not commence at all. 3. Schedule 1, Part 2 The later of: 1 July 2005 (a) the start of 1 July 2005; and (paragraph (a) applies) (b) the commencement of Part 2 of the Superannuation Act 2005. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 4. Schedule 1, Part 3 The day on which this Act receives the Royal Assent. 29 June 2005 5. Schedule 2 The later of: 1 July 2005 (a) immediately after the commencement of Part 3A of the Superannuation Guarantee (Administration) Act 1992; and (paragraph (a) applies) (b) the commencement of Part 2 of the Superannuation Act 2005. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 6. Schedules 3 to 7 The later of: 1 July 2005 (a) the start of 1 July 2005; and (paragraph (a) applies) (b) the commencement of Part 2 of the Superannuation Act 2005. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 7. Schedule 8 At the same time as Part 2 of the Superannuation Act 2005 commences. 29 June 2005 However, if Part 2 of the Superannuation Act 2005 does not commence, the provision(s) do not commence at all.