Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1993


TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Principal Act  
   4.      Fixed interest complying ADFs-exemption of income attributable to certain 25 May 1988 deposits  
   5.      Application  
   6.      Deductions for superannuation contributions by eligible persons  
   7.      Deductions for superannuation contributions by eligible persons  
   8.      Interpretation  
   9.      Taxable contributions  
   10.     Contribution notices or eligible person notices given after return lodgment date  
   11.     Application  
   12.     Interpretation  
   13.      
   14.     Assessable income to include certain superannuation and similar payments  
   15.     Interpretation  
   16.      
   17.     Repeal of sections 159SB, 159SC, 159SD and 159SE  
   18.     Upper limit for working out residual amount  
   19.     Repeal of section 159SH  
   20.     Application  
   21.      
   22.     Revision of final determinations  
   23.     Benefits which are counted towards a person's RBLs  
   24.     Assessment of benefits against lump sum RBL  
   25.     Application  
   26.     Notional income where assessable income includes consideration receivable on disposal, loss or destruction of depreciated property  
   27.     Notional income of a taxpayer deriving a premium  
   28.     Capital gains, abnormal income and ETP excessive component to be disregarded  
   29.     Application  
   30.     Interpretation  
   31.     Interpretation  
   32.     Interpretation  
   33.     Application  
   34.     Amendment of assessments  
   35.     Principal Act  
   36.     Interpretation  
   37.     Schedule 7  
   38.     Schedule 8  
   39.     Schedule 9  
   40.     Schedule 10  
   41.     Schedule 11  
   42.     Schedule 12  
   43.     Application  
   44.     Principal Act  
   45.     Interpretation  
   46.     Application  
   47.     Notices as to satisfaction of the superannuation fund conditions  
   48.     Application  
   49.     Transitional  
   50.     Interpretation  
   51.      
   52.     Review of certain decisions  
   53.     Secrecy  
   54.     Payers must provide certain information  
   55.     Application  
   56.     Principal Act  
   57.     Interpretation: general  
   58.      
   59.     Interpretation: benefit certificate  
   60.     Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme  
   61.     Application  
   62.     Principal Act  
   63.     Repeal of section 35  
   64.     Application  
   65.     Components of an ETP  


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