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Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022
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Department of the Treasury
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C2022A00010
22 February 2022
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—Removing the monthly minimum threshold for salary or wages to count towards the superannuation guarantee
Superannuation Guarantee (Administration) Act 1992
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Schedule 2—First home super saver scheme maximum releasable amount
Taxation Administration Act 1953
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Schedule 3—Reduced eligibility age for downsizer contributions
Income Tax Assessment Act 1997
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Schedule 4—Work test reforms for superannuation contributions
Income Tax Assessment Act 1997
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Schedule 5—Segregated current pension assets
Income Tax Assessment Act 1997
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Schedule 6—Extension of temporary full expensing of depreciating assets
Income Tax (Transitional Provisions) Act 1997
