Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (Cth)

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013

No. 88, 2013 as amended

Compilation start date: 30 September 2014

Includes amendments up to: Act No. 96, 2014

About this compilation

This compilation

This is a compilation of the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 as in force on 30 September 2014. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 2 October 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

Contents 1 Short title 2 Commencement 3 Schedule(s) 4 Amendment of assessments Schedule 1—Interest on unclaimed money Part 1—Superannuation Income Tax Assessment Act 1997 Superannuation (Departing Australia Superannuation Payments Tax) Act 2007 Superannuation (Unclaimed Money and Lost Members) Act 1999 Part 2—Other amendments Income Tax Assessment Act 1997 Schedule 2—Airline transport fringe benefits Fringe Benefits Tax Assessment Act 1986 Schedule 3—Rural water use Income Tax Assessment Act 1997 Schedule 5—Loss carry back Part 1—Main amendments Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Part 2—Ascertainment of totals of tax offset refunds Division 1—Amendments relating to the 2012‑13 income year Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Division 2—Amendments applying from the 2013‑14 year of income Income Tax Assessment Act 1936 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953 Division 3—Taxation Administration Act 1953 Part 3—Anti‑avoidance Income Tax Assessment Act 1936 Schedule 6—Loss carry back consequential amendments Part 1—Concepts and definitions Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Taxation Administration Act 1953 Part 2—Other amendments Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Schedule 7—Miscellaneous amendments Part 1—Resource rent taxation Income Tax Assessment Act 1997 Minerals Resource Rent Tax Act 2012 Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 Petroleum Resource Rent Tax Assessment Act 1987 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Part 2—General amendments A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 Crimes (Taxation Offences) Act 1980 Excise Tariff Amendment (Condensate) Act 2011 Fringe Benefits Tax Assessment Act 1986 Fuel Tax Act 2006 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax Rates Act 1986 New Business Tax System (Former Subsidiary Tax Imposition) Act 1999 New Business Tax System (Venture Capital Deficit Tax) Act 2003 Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Tax Laws Amendment (2011 Measures No. 9) Act 2012 Tax Laws Amendment (Income Tax Rates) Act 2012 Part 3—Asterisking amendments Income Tax Assessment Act 1997 Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Endnote 5—Uncommenced amendments [none] Endnote 6—Modifications [none] Endnote 7—Misdescribed amendments [none] Endnote 8—Miscellaneous [none] An Act to amend the law relating to taxation and superannuation, and for related purposes