Federal Register of Legislation
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012
No. 75, 2012
An Act to amend the law relating to taxation and superannuation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—GST‑free health supplies A New Tax System (Goods and Services Tax) Act 1999 Schedule 2—GST treatment of appropriations A New Tax System (Goods and Services Tax) Act 1999 Schedule 3—Indexation of superannuation concessional contributions cap Income Tax Assessment Act 1997 Schedule 4—Refund of excess concessional contributions Part 1—Main amendments Income Tax Assessment Act 1997 Part 2—Other amendments Income Tax Assessment Act 1997 Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Part 3—Application of amendments Schedule 5—Disclosure of superannuation information Taxation Administration Act 1953 Schedule 6—Giving information about superannuation contributions Part 1—Main amendments Superannuation Industry (Supervision) Act 1993 Part 2—Other amendments Superannuation Industry (Supervision) Act 1993 Schedule 7—Refunds Taxation Administration Act 1953
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 No. 75, 2012
An Act to amend the law relating to taxation and superannuation, and for related purposes
[Assented to 27 June 2012]
The Parliament of Australia enacts:
1 Short title This Act may be cited as the Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012.
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 this Act receives the Royal Assent. 27 June 2012 2. Schedules 1 to 5 The day this Act receives the Royal Assent. 27 June 2012 3. Schedule 6, Part 1 A single day to be fixed by Proclamation. 27 June 2013 However, if the provision(s) do not commence within the period of 12 months beginning on the day this Act receives the Royal Assent, they commence on the day after the end of that period. 4. Schedule 6, Part 2 The day this Act receives the Royal Assent. 27 June 2012 5. Schedule 7 The day this Act receives the Royal Assent. 27 June 2012
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