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Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012
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Department of the Treasury
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C2020C00226 C04
01 July 2020
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Merging superannuation funds
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Part 1—Extending the application of Division 310
Income Tax Assessment Act 1997
Tax Laws Amendment (2009 Measures No. 6) Act 2010
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Part 2—Further amendments of Division 310
Income Tax Assessment Act 1997
Part 3—Application provision
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Schedule 2—Approved SMSF auditors
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Part 1—Main amendments
Superannuation Industry (Supervision) Act 1993
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Part 2—Other amendments
Superannuation Industry (Supervision) Act 1993
Taxation Administration Act 1953
Part 3—Application and transitional provisions
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Schedule 3—Expanded superannuation reporting
Taxation Administration Act 1953
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Schedule 4—Improving efficiency and data quality in the superannuation system
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Part 1—Superannuation Industry (Supervision) Act 1993
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Division 1—Information register for data and payment standards
Superannuation Industry (Supervision) Act 1993
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Division 2—Monitoring
Superannuation Industry (Supervision) Act 1993
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Division 3—Tax file numbers
Superannuation Industry (Supervision) Act 1993
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Part 2—Retirement Savings Accounts Act 1997
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Division 1—Information register for data and payment standards
Retirement Savings Accounts Act 1997
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Division 2—Monitoring
Retirement Savings Accounts Act 1997
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Division 3—Tax file numbers
Retirement Savings Accounts Act 1997
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Part 3—Minor amendments relating to eligible superannuation entities
Income Tax Assessment Act 1936
Retirement Savings Accounts Act 1997
Superannuation Industry (Supervision) Act 1993
Superannuation Legislation Amendment (Stronger Super) Act 2012
Taxation Administration Act 1953
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history