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TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992
TABLE OF PROVISIONS
Long Title
1. Short title
2. Commencement
3. Principal Act
4. Deduction for contributions to eligible superannuation fund for employees
5. Deductions for superannuation contributions by eligible persons
6. Application
7. Interpretation
8. Deductions for superannuation contributions by eligible persons
9.
10. Interpretation
11. Operation of Part
12. Tax benefits
13. Cancellation of tax benefits etc.
14. Certain employees to be subject to provisional tax
15. Keeping of records
16. Interpretation
17. Application
18. Transitional-subsection 82AAT(2) regulations
19. Interpretation
20. Repeal of section 159SK
21. Accrual period for a superannuation pension
22. Entitlement to rebate-superannuation pension
23. Repeal of sections 159SN to 159SR (inclusive)
24. Entitlement to rebate-rebatable ETP annuity
25. Repeal of sections 159SV to 159SY (inclusive)
26. Application of pre-1 July 88 funding credits
27. Application
28. Interpretation
29. Application of pre-1 July 88 funding credits
30. Interpretation
31. Taxed and untaxed elements of post-June 83 component
32. Assessable income to include annuities and superannuation pensions
33. Application
34. Interpretation
35. Interpretation
36. Interpretation
37. Interpretation
38. Application
39. Transitional
40. Interpretation
41. Components of an ETP
42.
43. Assessable income to include certain superannuation and kindred payments
44. Assessable income to include 5% of certain amounts
45. Roll-over of ETPs
46. Application (Basic application-amounts rolled-over on or after 1 July 1992)
47. Interpretation
48. Roll-over of ETPs
49. Application
50. Interpretation
51. Components of an ETP
52. ETP-retained amounts
53.
54. Roll-over of ETPs
55. Approved early retirement scheme payments
56. Bona fide redundancy payments
57. Invalidity payments
58. Interpretation
59. Components of an ETP
60.
61. Application
62. Amendment of assessments
63. Principal Act
64. Interpretation
65. Repeal of Part IIIA
66. Review of certain decisions
67. Statements to accompany notification of decisions
68. Regulations
69. Application
70. Interpretation
71. Application
72. Interpretation
73. Application
74. Interpretation
75. Operating standards for superannuation funds
76. Transitional
77. Principal Act
78. Interpretation: notional earnings base where employer contributing to superannution fund for benefit of employee immediately before 21 August 1991
79. Interpretation: notional earnings base where employer not contributing to superannuation fund for benefit of employee immediately before 21 August 1991
80. Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme
81.
82. Application of amendments relating to notional earnings base
83. Interpretation: maximum contribution base
84. Individual superannuation guarantee shortfall for 1992-93
85. Individual superannuation guarantee shortfall for 1993-94 and subsequent years
86. Reduction of charge percentage where contribution made to defined benefit superannuation scheme
87. Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme
88. Salary or wages: general exclusions
89. Application of amendments relating to excluded salary or wages
90. Principal Act
91. Interpretation
92. Penalty taxes to be alternative to prosecution for certain offences
93. General interpretative provisions
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