Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 (Cth)

Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019

No. 78, 2019

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

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Superannuation: employees with multiple employers Part 1—Main amendments Superannuation Guarantee (Administration) Act 1992 Part 2—Consequential amendments Administrative Decisions (Judicial Review) Act 1977 Schedule 2—Non‑arm's length income of complying superannuation entities Income Tax Assessment Act 1997 Schedule 3—Limited recourse borrowing arrangements Part 1—Amendments Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 2—Application provisions Income Tax (Transitional Provisions) Act 1997

Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 No. 78, 2019

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

[Assented to 2 October 2019]

The Parliament of Australia enacts:

1 Short title This Act is the Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019.

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 Provisions 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. 2 October 2019 2. Schedule 1 The day after this Act receives the Royal Assent. 3 October 2019 3. Schedules 2 and 3 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 January 2020