Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (Cth)

Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013

No. 118, 2013

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—Fairer taxation of excess concessional contributions Part 1—Main amendments Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 2—Updating cross‑references to concessional contributions Fair Work Act 2009 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Superannuation (Unclaimed Money and Lost Members) Act 1999 Part 3—Other consequential amendments Administrative Decisions (Judicial Review) Act 1977 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 4—Repeal of excess concessional contributions tax Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Part 5—Repeal of the Superannuation (Excess Concessional Contributions Tax) Act 2007 Superannuation (Excess Concessional Contributions Tax) Act 2007 Part 6—Contingent amendments Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 Taxation Administration Act 1953 Part 7—Application, transitional and saving provisions Division 1—Application and transitional provisions Income Tax (Transitional Provisions) Act 1997 Division 2—Saving provisions

Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 No. 118, 2013

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