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TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1989

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Interpretation  
  • 5 Interpretation  
  • 6  
  • 7 Roll-over of eligible termination payments  
  • 8 Assessable income to include annuities and superannuation pensions  
  • 9 Rebate on dividends  
  • 10 Rebate on dividends paid as part of dividend stripping operation  
  • 11 Deductions for superannuation contributions by eligible persons  
  • 12 Interpretation  
  • 13 Interpretation  
  • 14  
  • 15 Premiums not assessable income  
  • 16  
  • 17  
  • 18 Exemption of income attributable to certain policies etc.  
  • 19 Expenses of general management  
  • 20  
  • 21 Interpretation  
  • 22  
  • 23  
  • 24  
  • 25 Liability to withholding tax  
  • 26  
  • 27 Rebate in respect of amounts assessable under section 26AH  
  • 28 Repeal of section 160AA  
  • 29 Interpretation  
  • 30 Receipt of franked dividends  
  • 31 Receipt of franked dividends through trusts and partnerships  
  • 32 Extra amount to be included in assessable income where franked dividend paid  
  • 33 Franking rebate  
  • 34 Franking rebate for certain beneficiaries  
  • 35 Franking rebate for certain partners  
  • 36  
  • 37 Other interpretative provisions  
  • 38 Asset bequeathed to tax-advantaged person  
  • 39  
  • 40 Superannuation and approved deposit funds  
  • 41 Application of deductions in payment of tax  
  • 42 Medicare levy  
  • 43 Interpretation  
  • 44 Issue, revocation etc. of OSS notices  
  • 45  
  • 46 Assumption to be made in calculating taxable income  
  • 47  
  • 48 Taxable contributions  
  • 49  
  • 50 Contribution notices or eligible person notices given after return lodgment date  
  • 51 Deduction for premiums for death or disability cover  
  • 52  
  • 53 No deduction in respect of benefits  
  • 54  
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