TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992
Table of Provisions
1 Short title 2 Commencement 3 Principal Act 4 Deduction for contributions to eligible superannuation fund for employees 5 Deductions for superannuation contributions by eligible persons 6 Application 7 Interpretation 8 Deductions for superannuation contributions by eligible persons 9 10 Interpretation 11 Operation of Part 12 Tax benefits 13 Cancellation of tax benefits etc. 14 Certain employees to be subject to provisional tax 15 Keeping of records 16 Interpretation 17 Application 18 Transitional-subsection 82AAT(2) regulations 19 Interpretation 20 Repeal of section 159SK 21 Accrual period for a superannuation pension 22 Entitlement to rebate-superannuation pension 23 Repeal of sections 159SN to 159SR (inclusive) 24 Entitlement to rebate-rebatable ETP annuity 25 Repeal of sections 159SV to 159SY (inclusive) 26 Application of pre-1 July 88 funding credits 27 Application 28 Interpretation 29 Application of pre-1 July 88 funding credits 30 Interpretation 31 Taxed and untaxed elements of post-June 83 component 32 Assessable income to include annuities and superannuation pensions 33 Application 34 Interpretation 35 Interpretation 36 Interpretation 37 Interpretation 38 Application 39 Transitional 40 Interpretation 41 Components of an ETP 42 43 Assessable income to include certain superannuation and kindred payments 44 Assessable income to include 5% of certain amounts 45 Roll-over of ETPs 46 Application (Basic application-amounts rolled-over on or after 1 July 1992) 47 Interpretation 48 Roll-over of ETPs 49 Application 50 Interpretation 51 Components of an ETP 52 ETP-retained amounts 53 54 Roll-over of ETPs 55 Approved early retirement scheme payments 56 Bona fide redundancy payments 57 Invalidity payments 58 Interpretation 59 Components of an ETP 60 61 Application 62 Amendment of assessments 63 Principal Act 64 Interpretation 65 Repeal of Part IIIA 66 Review of certain decisions 67 Statements to accompany notification of decisions 68 Regulations 69 Application 70 Interpretation 71 Application 72 Interpretation 73 Application 74 Interpretation 75 Operating standards for superannuation funds 76 Transitional 77 Principal Act 78 Interpretation: notional earnings base where employer contributing to superannution fund for benefit of employee immediately before 21 August 1991 79 Interpretation: notional earnings base where employer not contributing to superannuation fund for benefit of employee immediately before 21 August 1991 80 Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme 81 82 Application of amendments relating to notional earnings base 83 Interpretation: maximum contribution base 84 Individual superannuation guarantee shortfall for 1992-93 85 Individual superannuation guarantee shortfall for 1993-94 and subsequent years 86 Reduction of charge percentage where contribution made to defined benefit superannuation scheme 87 Certain benefit certificates presumed to be certificates in relation to complying superannuation scheme 88 Salary or wages: general exclusions 89 Application of amendments relating to excluded salary or wages 90 Principal Act 91 Interpretation 92 Penalty taxes to be alternative to prosecution for certain offences 93 General interpretative provisions
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