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Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016
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Department of the Treasury
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C2017C00177 C01
01 January 2017
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—Transfer balance cap
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Part 1—Transfer balance cap
Administrative Decisions (Judicial Review) Act 1977
Income Tax Assessment Act 1997
Superannuation Industry (Supervision) Act 1993
Superannuation (Resolution of Complaints) Act 1993
Taxation Administration Act 1953
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Part 2—Defined benefit income
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Part 3—Application and transitional provisions
Income Tax (Transitional Provisions) Act 1997
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Schedule 2—Concessional superannuation contributions
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Part 1—Excess concessional contributions
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Part 2—Division 293 tax
Income Tax Assessment Act 1997
Taxation Administration Act 1953
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Part 3—Superannuation guarantee charge
Superannuation Guarantee (Administration) Act 1992
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Schedule 3—Non-concessional contributions
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
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Schedule 4—Low income superannuation tax offset
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Part 1—Low income superannuation tax offset
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
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Part 2—Other amendments
Minerals Resource Rent Tax Repeal and Other Measures Act 2014
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Schedule 5—Deducting personal contributions
Income Tax Assessment Act 1997
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Schedule 6—Unused concessional cap carry forward
Income Tax Assessment Act 1997
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Schedule 7—Tax offsets for spouse contributions
Income Tax Assessment Act 1997
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Schedule 8—Innovative income streams and integrity
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Part 1—Amendments
Income Tax Assessment Act 1997
Part 2—Application
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Schedule 9—Anti-detriment provisions
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Part 1—Amendments
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 2—Application
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Schedule 10—Administrative streamlining
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Part 1—Release authority harmonisation
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Division 1—Main amendments
Taxation Administration Act 1953
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Division 2—Other amendments
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
Division 3—Application of amendments
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Part 2—End benefit caps
Taxation Administration Act 1953
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Part 3—Combining notices
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Division 1—Main amendments
Taxation Administration Act 1953
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Division 2—Other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Petroleum Resource Rent Tax Assessment Act 1987
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
Division 3—Application of amendments
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Part 4—Early release of benefits
Superannuation Act 1976
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Part 5—Objective of the superannuation system
Legislation Act 2003
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Schedule 11—Dictionary
Income Tax Assessment Act 1997
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history