TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1993
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Fixed interest complying ADFs-exemption of income attributable to certain 25 May 1988 deposits
- 5 Application
- 6 Deductions for superannuation contributions by eligible persons
- 7 Deductions for superannuation contributions by eligible persons
- 8 Interpretation
- 9 Taxable contributions
- 10 Contribution notices or eligible person notices given after return lodgment date
- 11 Application
- 12 Interpretation
- 13
- 14 Assessable income to include certain superannuation and similar payments
- 15 Interpretation
- 16
- 17 Repeal of sections 159SB, 159SC, 159SD and 159SE
- 18 Upper limit for working out residual amount
- 19 Repeal of section 159SH
- 20 Application
- 21
- 22 Revision of final determinations
- 23 Benefits which are counted towards a person's RBLs
- 24 Assessment of benefits against lump sum RBL
- 25 Application
- 26 Notional income where assessable income includes consideration receivable on disposal, loss or destruction of depreciated property
- 27 Notional income of a taxpayer deriving a premium
- 28 Capital gains, abnormal income and ETP excessive component to be disregarded
- 29 Application
- 30 Interpretation
- 31 Interpretation
- 32 Interpretation
- 33 Application
- 34 Amendment of assessments
- 35 Principal Act
- 36 Interpretation
- 37 Schedule 7
- 38 Schedule 8
- 39 Schedule 9
- 40 Schedule 10
- 41 Schedule 11
- 42 Schedule 12
- 43 Application
- 44 Principal Act
- 45 Interpretation
- 46 Application
- 47 Notices as to satisfaction of the superannuation fund conditions
- 48 Application
- 49 Transitional
- 50 Interpretation
- 51
- 52 Review of certain decisions
- 53 Secrecy
- 54 Payers must provide certain information
- 55 Application
- 56 Principal Act
- 57 Interpretation: general
- 58
- 59 Interpretation: benefit certificate
- 60 Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme
- 61 Application
- 62 Principal Act
- 63 Repeal of section 35
- 64 Application
- 65 Components of an ETP
