Commonwealth Numbered Acts Commonwealth Numbered Acts
No. 12, 2007
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 2
3............ Definitions.......................................................................................... 2
4............ Imposition of tax................................................................................ 2
5............ Amount of tax..................................................................................... 2
Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007
No. 12, 2007
An Act to impose tax on excess untaxed roll‑over amounts of superannuation benefits, and for related purposes
[Assented to 15 March 2007]
The Parliament of Australia enacts: