Federal Register of Legislation
Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022
No. 10, 2022
An Act to amend the law relating to superannuation and taxation, and for related purposes
Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Removing the monthly minimum threshold for salary or wages to count towards the superannuation guarantee Superannuation Guarantee (Administration) Act 1992 Schedule 2—First home super saver scheme maximum releasable amount Taxation Administration Act 1953 Schedule 3—Reduced eligibility age for downsizer contributions Income Tax Assessment Act 1997 Schedule 4—Work test reforms for superannuation contributions Income Tax Assessment Act 1997 Schedule 5—Segregated current pension assets Income Tax Assessment Act 1997 Schedule 6—Extension of temporary full expensing of depreciating assets Income Tax (Transitional Provisions) Act 1997
Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 No. 10, 2022
An Act to amend the law relating to superannuation and taxation, and for related purposes
[Assented to 22 February 2022]
The Parliament of Australia enacts:
1 Short title This Act is the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022.
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. 22 February 2022 2. Schedules 1 and 2 The day after this Act receives the Royal Assent. 23 February 2022 3. Schedules 3 to 6 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 April 2022
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