Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 (Cth)

Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012

No. 181, 2012

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

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Portability of superannuation between Australia and New Zealand Income Tax Assessment Act 1997 Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 Taxation Administration Act 1953

Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 No. 181, 2012

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

[Assented to 10 December 2012]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Superannuation Legislation Amendment (New Zealand Arrangement) 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. 10 December 2012 2. Schedule 1 The day the Arrangement between the Government of Australia and the Government of New Zealand on Trans‑Tasman Retirement Savings Portability, signed at Brisbane on 16 July 2009, comes into force for Australia. 1 July 2013 The Minister must announce by notice in the Gazette the day the Arrangement comes into force for Australia. (see Gazette 2013, No. GN25)