Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 (Cth)

Taxation Laws Amendment (Superannuation) Act (No. 2) 2002

Act No. 51 of 2002 as amended

This compilation was prepared on 14 July 2010 taking into account amendments up to Act No. 75 of 2010

The text of any of those amendments not in force on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

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

Contents 1 Short title [see Note 1] 2 Commencement 3 Schedule(s) 4 Amendment of assessments

Schedule 1—Quarterly superannuation guarantee charge and miscellaneous amendments

Part 1—Main amendments Superannuation Guarantee (Administration) Act 1992

Part 2—Consequential amendments Defence Act 1903 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Superannuation Act 1976 Superannuation Contributions Tax Imposition Act 1997 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997

Part 3—Application and transitional provisions

Schedule 3—Deductions for contributions to complying superannuation funds or RSAs

Part 1—Amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997

Part 2—Application provision

Schedule 4—Taxable contributions paid for benefit of children under 18 Income Tax Assessment Act 1936

Schedule 5—Increasing deduction limits for superannuation contributions Income Tax Assessment Act 1936

Schedule 6—Other amendments Bankruptcy Act 1966 Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 Superannuation Guarantee (Administration) Act 1992 Taxation Administration Act 1953