Superannuation Legislation Amendment Act 2010 (Cth)

Superannuation Legislation Amendment Act 2010

Act No. 117 of 2010 as amended

This compilation was prepared on 11 July 2011 taking into account amendments up to Act No. 41 of 2011

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—Unclaimed money

Part 1—Amendment of the Superannuation (Unclaimed Money and Lost Members) Act 1999

Part 2—Amendment of the Income Tax Assessment Act 1997

Part 3—Application provision

Schedule 2—Disability insurance premiums paid by superannuation funds

Part 1—2004‑05 to 2006‑07 income years

Part 2—2007‑08 to 2010‑11 income years Division 1—Main amendments Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Division 2—Sunsetting on 1 January 2017 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997

Schedule 3—Superanuation and relationship breakdowns Superannuation Industry (Supervision) Act 1993

Schedule 4—Other amendments

Part 1—Notices of intent to deduct Income Tax Assessment Act 1997 Tax Laws Amendment (2009 Measures No. 6) Act 2010

Part 2—Employer contributions Income Tax Assessment Act 1997

Part 3—Shortfall interest charge Taxation Administration Act 1953

Part 4—Excess contributions tax Income Tax Assessment Act 1997

Part 5—Public sector defined benefit schemes Income Tax Assessment Act 1997

Part 6—Amendment of the Superannuation (Unclaimed Money and Lost Members) Act 1999

Part 7—Application and transitional provisions

Notes An Act to amend the law relating to superannuation, and for related purposes