House of Representatives

Tax Laws Amendment (Simplified Superannuation) Bill 2006

Superannuation (Excess Concessional Contributions Tax) Bill 2006

Superannuation (Excess Concessional Contributions Tax) Act 2007

Superannuation (Excess Non-concessional Contributions Tax) Bill 2006

Superannuation (Excess Non-concessional Contributions Tax) Act 2007

Superannuation (Excess Untaxed Roll-over Amounts Tax) Bill 2006

Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007

Superannuation (Departing Australia Superannuation Payments Tax) Bill 2006

Superannuation (Departing Australia Superannuation Payments Tax) Act 2007

Superannuation (Self Managed Superannuation Funds) Supervisory Levy Amendment Bill 2006

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello MP)

Index

Schedule 1: Main superannuation amendments

Bill reference Paragraph number
Item 1, paragraph 26(1)(a), subsection 26(2) or paragraph 23(4BA)(a) of the Income Tax Rates Act 1986 3.169
Item 1, section 290-5 1.25, 1.25
Item 1, section 290-10 1.24
Item 1, section 290-60 1.26, 1.27
Item 1, subsection 290-60(4) 1.29
Item 1, subsection 290-65(1) 1.30
Item 1, subsection 290-65(2) 1.31
Item 1, section 290-70 1.35
Item 1, section 290-75 1.35
Item 1, section 290-80 1.33, 1.34
Item 1, section 290-85 1.37, 1.38
Item 1, section 290-90 1.40
Item 1, section 290-95 1.41
Item 1, section 290-100 1.42
Item 1, section 290-150 1.44, 1.45
Item 1, section 290-155 1.50
Item 1, section 290-160 1.46, 1.47
Item 1, subsection 290-165(1) 1.50
Item 1, subsection 290-165(2) 1.48
Item 1, section 290-170 1.52
Item 1, sections 290-170 to 290-175 1.49
Item 1, subsection 290-170(2) 1.53
Item 1, subsection 290-170(3) 1.56
Item 1, subsection 290-170(4) 1.57
Item 1, section 290-180 1.58
Item 1, sections 290-230 to 290-240 1.59
Item 1, sections 292-15 and 292-20 1.63
Item 1, section 292-25 1.64, 1.65
Item 1, sections 292-25 and 292-465 1.68
Item 1, subparagraph 292-25(2)(c)(i) 1.65
Item 1, subparagraph 292-25(2)(c)(ii) 1.65
Item 1, subparagraph 292-25(2)(c)(iii) 1.65
Item 1, subsection 292-25(3) 1.66
Item 1, subsection 292-25(4) 1.67
Item 1, section 292-80 and subsections 292-85(1) and (2) 1.79
Item 1, subsection 292-85(3) 1.86
Item 1, subsections 292-85(3) and (4) 1.85
Item 1, subsection 292-85(4) 1.87
Item 1, section 292-90 1.81
Item 1, paragraph 292-90(1)(b) 1.83
Item 1, subparagraph 292-90(2)(c)(i) 1.84
Item 1, subparagraphs 292-90(2)(c)(ii) and (iii) 1.84
Item 1, subparagraph 292-90(2)(c)(iv) 1.83
Item 1, subparagraph 292-90(2)(c)(v) 1.84
Item 1, subparagraph 292-90(2)(c)(vi) 1.84
Item 1, subsection 292-90(3) 1.84
Item 1, section 292-95 1.92
Item 1, paragraph 292-95(1)(a) 1.93
Item 1, paragraph 292-95(1)(b) 1.96
Item 1, paragraph 292-95(1)(c) 1.94
Item 1, paragraph 292-95(1)(d) 1.95
Item 1, subsection 292-95(5) 1.97
Item 1, subsection 292-100(2) 1.99
Item 1, paragraphs 292-100(2)(b) and (7)(b) 1.103
Item 1, subsections 292-100(3) and (6) 1.99
Item 1, subsection 292-100(4) 1.104
Item 1, subsection 292-100(8) 1.105
Item 1, subsection 292-100(5) 1.99
Item 1, subsection 292-100(7) 1.99
Item 1, subsection 292-100(9) 1.102
Item 1, section 292-105 1.98
Item 1, subsection 292-105(2) and Schedule 1, item 25, paragraph 292-80(3)(h) of the Income Tax (Transitional Provisions) Act 1997 1.101
Item 1, section 292-165 1.74
Item 1, section 292-170 1.73
Item 1, subsection 292-170(6) 1.75, 1.76
Item 1, paragraph 292-170(6)(d) 1.77
Item 1, subsection 292-170(7) 1.78
Item 1, subsection 292-175(1) 1.71
Item 1, subsection 292-175(2) 1.72
Item 1, subsections 292-230(1) and (2) 1.138
Item 1, subsections 292-230(3) and 310(2) 1.139
Item 1, subsections 292-230(4) and 310(3) 1.140
Item 1, section 292-235 1.142
Item 1, section 292-240 1.143
Item 1, Section 292-245 1.144
Item 1, section 292-250 1.145
Item 1, sections 292-305 and 292-310 1.148
Item 1, subsection 292-305(2) 1.149
Item 1, section 292-315 1.150
Item 1, section 292-320 1.152
Item 1, section 292-325 1.151
Item 1, section 292-330 1.153
Item 1, sections 292-385 and 292-390 1.141
Item 1, section 292-395 1.154
Item 1, section 292-405 1.124
Item 1, subsection 292-410(1) 1.125, 1.131. 1.132
Item 1, subsection 292-410(2) and item 23, section 288-90 of the TAA 1953 1.133
Item 1, subsections 292-410(3) and (4) 1.134
Item 1, subsections 292-415(1) and (2) 1.126
Item 1, subsection 292-415(1) and subsections 304-15(2) and (3) 1.127
Item 1, subsection 292-415(3) 1.128
Item 1, subsection 292-415(5) 1.129
Item 1, subsection 292-465(1) 1.114
Item 1, subsection 292-465(2) 1.115
Item 1, subsection 292-465(3) 1.116
Item 1, subsection 292-465(4) 1.119
Item 1, subsections 292-465(5) and (6) 1.118
Item 1, subsection 292-465(7) 1.120
Item 1, section 292-470 1.146
Item 1, section 295-5 3.19, 3.95
Item 1, subsections 295-5(2) and (3) 3.21
Item 1, subsection 295-5(2) 3.22
Item 1, section 295-10 3.24, 3.27
Item 1, section 295-15 3.30
Item 1, section 295-20 3.31
Item 1, section 295-25 3.25, 3.32
Item 1, section 295-30 3.34
Item 1, section 295-35 3.35
Item 1, sections 295-85 and 118-350 of the ITAA 1997 3.42
Item 1, subsections 295-85(1) and (2) 3.37
Item 1, subsections 295-85(3) and (4) 3.38
Item 1, section 295-90 3.39
Item 1, section 295-95 3.40
Item 1, section 295-100 3.41
Item 1, section 295-105 3.42
Item 1, section 295-160 3.48
Item 1, sections 295-165, 295-175 and 295-185 3.48
Item 1, section 295-170 3.48
Item 1, section 295-180 3.49, 3.124
Item 1, subsection 295-180(5) 3.125
Item 1, section 295-190, item 1 in the table 3.50
Item 1, section 295-190, item 3 in the table 3.128
Item 1, subsection 295-190(1), item 2 in the table and subsection 295-190(4) 3.53
Item 1, subsections 295-190(2) and (3) 3.51
Item 1, section 295-195 3.52
Item 1, section 295-200 3.54
Item 1, section 295-205 3.46
Item 1, section 295-210 3.55
Item 1, sections 295-260 and 295-320, item 1 in the table, item 13, paragraph 320-15(1)(i) 3.57
Item 1, section 295-265 3.58
Item 1, section 295-270 3.59
Item 1, section 295-320, item 1 in the table 3.61
Item 1, section 295-320, items 2 and 3 in the table, sections 295-325 and 295-330 3.61
Item 1, section 295-320, items 4 and 5 in the table 3.61
Item 1, section 295-335, item 1 in the table 3.62
Item 1, section 295-335, item 2 in the table 3.62
Item 1, section 295-335, item 3 in the table 3.62
Item 1, section 295-385 3.64
Item 1, sections 295-390 and 295-395 3.64
Item 1, section 295-400 3.64
Item 1, subsection 295-400(3) 3.64
Item 1, section 295-405, item 1 in the table 3.65
Item 1, section 295-405, items 2 and 3 in the table and section 295-410 3.65
Item 1, sections 295-460, 295-465 and 295-480 3.67
Item 1, section 295-470 3.68
Item 1, section 295-475 3.69
Item 1, section 295-485 3.70
Item 1, subsection 295-485(4) 3.71
Item 1, section 295-490 3.72
Item 1, subsection 295-490(1), item 2 in the table 3.52
Item 1, section 295-495, items 1 to 3 in the table 3.73
Item 1, section 295-495, item 4 in the table 3.73
Item 1, section 295-495, item 5 in the table 3.73
Item 1, section 295-545 3.75
Item 1, subsection 295-545(2) and section 295-550 3.76
Item 1, subsection 295-545(3) 3.77
Item 1, subsections 295-545(2) and (3) 3.78
Item 1, section 295-555 3.79
Item 1, subsection 295-555(3) 3.81
Item 1, sections 295-460, 295-465, 295-470 and 295-480 3.129
Item 1, section 295-605 3.96
Item 1, subsection 295-610(1) 3.100
Item 1, subsection 295-610(2) 3.102
Item 1, section 295-615 3.103
Item 1, section 295-620 3.104
Item 1, subsection 295-625(1) 3.105
Item 1, subsection 295-625(2) 3.106
Item 1, subsection 295-625(3) 3.107
Item 1, subsection 295-625(4) 3.108
Item 1, subsection 295-625(5) 3.109
Item 1, subsection 295-675(1) 3.111, 3.112
Item 1, subsection 295-675(2) 3.113
Item 1, section 295-680 3.117
Item 1, section 301-5 2.27
Item 1, section 301-10 2.30
Item 1, section 301-15 2.32
Item 1, subsection 301-20 2.34
Item 1, section 301-25 2.37
Item 1, section 301-30 2.38
Item 1, subsection 301-40(2) and section 307-145 2.43
Item 1, section 301-90 2.46
Item 1, subsection 301-95(1) 2.47
Item 1, subsections 301-95(2) and (3) 2.48
Item 1, section 301-100 2.49
Item 1, section 301-105 2.50
Item 1, section 301-110 2.51
Item 1, subsection 301-115(1) 2.52
Item 1, subsections 301-115(2) and (3) 2.53
Item 1, subsection 301-115(3) 2.54
Item 1, section 301-120 2.55
Item 1, section 301-170 2.56
Item 1, subsection 301-175(1) 2.57
Item 1, subsection 301-175(2) 2.58
Item 1, section 301-225 2.60
Item 1, sections 302-5, 302-195 and 302-200 2.68
Item 1, section 302-10 2.70
Item 1, subsection 302-10(2) 2.70
Item 1, subsection 302-10(3) 2.70
Item 1, section 302-20 2.33
Item 1, section 302-35 2.39
Item 1, subsection 302-40(1) 2.40
Item 1, section 302-60 2.72
Item 1, section 302-65 2.73
Item 1, section 302-70 2.74
Item 1, section 302-75 2.74
Item 1, section 302-80 2.76
Item 1, section 302-85 2.77
Item 1, section 302-90 2.78
Item 1, section 302-140 2.79
Item 1, section 302-145 2.80
Item 1, section 303-5 2.75
Item 1, section 304-5 2.81
Item 1, subsections 304-10(1) and 304-10(2) 2.82
Item 1, subsection 304-10(3) 2.83
Item 1, subsection 304-10(4) 2.84
Item 1, section 304-15 2.85
Item 1, subsection 304-15(4) 1.130
Item 1, subsection 304-15(4) and item 23, section 288-100 of the Taxation Administration Act 1953 (TAA 1953) 1.112
Item 1, Subdivision 305-A 2.86
Item 1, Subdivision 305-B 2.86
Item 1, section 306-5 2.89
Item 1, sections 306-10 and 307-15 2.87
Item 1, paragraph 306-10(b) 2.88
Item 1, section 306-15 2.91, 2.92
Item 1, section 306-20 2.94
Item 1, section 307-5 2.95, 2.96, 2.100
Item 1, subsection 307-5(8) 2.90
Item 1, section 307-10 2.97
Item 1, section 307-120 2.104
Item 1, section 307-125 2.120, 2.121
Item 1, subsection 307-125(3) 2.122, 2.123, 2.124
Item 1, section 307-345 2.62
Item 1, subsection 307-345(2) 2.64
Item 1, section 307-350 2.66
Item 1, subsection 307-350(2) 2.67
Item 1, subsection 307-5(3) 2.103
Item 1, subsections 307-5(5) to (7) 2.101
Item 1, sections 307-65 and 307-70 2.99
Item 1, subsection 307-125(2) 2.127
Item 1, subsections 307-125(4) and (5) 2.136
Item 1, sections 307-130, 307-135 and 307-140 2.135
Item 1, section 307-150 2.144
Item 1, section 307-200 2.137
Item 1, section 307-205 2.125, 2.126
Item 1, section 307-210 2.105
Item 1, section 307-215 2.113
Item 1, subsection 307-220(1) 2.106
Item 1, subsection 307-220(2) 2.108
Item 1, subsections 307-220(2) and (3) 2.107
Item 1, section 307-225 2.109, 2.110, 2.111, 2.112, 2.141
Item 1, section 307-275 2.114
Item 1, subsection 307-275(3) 2.118
Item 1, section 307-280 2.115
Item 1, section 307-285 2.116
Item 1, section 307-290 2.117
Item 1, section 307-295 2.115
Item 1, section 307-400 2.119
Item 1, section 309-5 2.102
Part 2, item 5, section 9-1, item 6, section 9-5, item 40, subparagraph 320-15(1)(i), item 14, subsection 320-15(3) 3.158
Item 3, subsection 6(1) 3.155
Item 4, section 161AA 3.156
Item 7, section 11-15 and item 8, section 50-25 3.157
Item 8 3.150
Item 8, section 50-25 3.29
Item 9, section 67-25 3.161
Item 10, Subdivision 118-G, item 11, paragraph 118-515(1)(b), item 12, section 118-520, item 50, section 995-1, definition of 'Australian superannuation fund', item 55, section 995-1, definition of 'endowment policy', item 60, section 995-1, definition of 'foreign superannuation fund', item 65, section 995-1, definition of 'non-arm's length income', item 70, section 995-1, definition of 'quoted (for superannuation purposes)', item 75, section 995-1, definition of 'RSA component', item 80, section 995-1, definition of 'segregated current pension assets', item 85, section 995-1, definition of 'segregated non-current assets', item 90, section 995-1, definition of 'standard component', item 95, section 995-1, definition of 'superannuation fund for foreign residents', item 100, section 995-1, definition of 'whole of life polic.' 3.159
Item 13, subparagraph 320-15(1)(i), item 14, subsection 320-15(3), item 15, section 320-107 3.160
Item 18, section 29 of the Income Tax Rates Act 1986 3.98
Item 18, subsection 29(1) 3.163
Item 18, subsection 29(2) 3.165
Item 23, section 288-90 of the TAA 1953 1.136
Item 23, section 288-95 of the TAA 1953 1.137
Item 23, section 288-100 of the TAA 1953 1.136
Item 23, section 288-105 of the TAA 1953 2.142
Item 25, section 290-10 of the Income Tax (Transitional Provisions) Act 1997 1.25
Item 25, section 292-20 of the Income Tax (Transitional Provisions) Act 1997 1.69
Item 25, section 292-25 1.65
Item 25, subsection 292-20(3) 1.80
Item 25, subsection 292-80(1) and paragraph 292-80(3)(c ) of the Income Tax (Transitional Provisions) Act 1997 1.106
Item 25, paragraph 292-80(3)(d) of the Income Tax (Transitional Provisions) Act 1997 1.107
Item 25, paragraphs 292-80(3)(e) and (3)(h) of the Income Tax (Transitional Provisions) Act 1997 1.107
Item 25, paragraphs 292-80(3)(f) and (g) of the Income Tax (Transitional Provisions) Act 1997 1.107
Item 25, subsections 292-80(5) and (6) of the Income Tax (Transitional Provisions) Act 1997 1.107
Item 25, section 292-80A of the Income Tax (Transitional Provisions) Act 1997 1.108
Item 25, section 292-80B of the Income Tax (Transitional Provisions) Act 1997 1.109
Item 25, subsection 292-80(2) of the Income Tax (Transitional Provisions) Act 1997 1.121
Item 25, paragraph 292-80(2)(c) of the Income Tax (Transitional Provisions) Act 1997 1.110
Item 25, paragraph 292-80(3)(i) of the Income Tax (Transitional Provisions) Act 1997 1.113
Item 25, paragraph 292-80(3)(i) of the Income Tax (Transitional Provisions) Act 1997 and item 1, subsections 304-15(2) and (3) 1.111
Item 25, section 295-610 3.152
Item 25, section 307-345 of the Income Tax (Transitional Provisions) Act 1997 2.63
Item 25, section 309-37 of the Income Tax (Transitional Provisions) Act 1997 2.128
Item 25, subsection 309-37(2) of the Income Tax (Transitional Provisions) Act 1997 2.129, 2.130
Item 25, subsection 309-37(3) of the Income Tax (Transitional Provisions) Act 1997 2.131, 2.132
Item 25, subsection 309-37(4) of the Income Tax (Transitional Provisions) Act 1997 2.133
Item 27, section 202DHA 3.134
Item 28, paragraph 6(1)(a) 3.137
Item 29, subparagraph 6(1)(a)(xii) 3.138
Item 30, subparagraph 6(1)(e)(v) 3.139
Item 31, paragraph 6(1)(g) 3.140
Item 32, paragraph 299C(1)(a) 3.141
Item 34, paragraph 299P(a) 3.143
Item 35, subsection 299TA(1) 3.144
Item 35, subsection 299TA(2) 3.145
Item 35, subsection 299TB(1) 3.146
Item 35, subsection 299TB(2) 3.147
Item 35, subsection 299TB(3) 3.148
Item 36, section 8ZD 3.120
Item 36, section 8ZE 3.121
Item 36, section 8ZF 3.122
Item 37 3.151

Schedule 2: Employment termination payments

Bill reference Paragraph number
Item 1, section 80-5 4.13
Item 1, section 80-10 4.14
Item 1, section 80-15 4.21
Item 1, section 80-20 4.23
Item 1, subsection 82-10(1) and section 82-140 4.26
Item 1, subsection 82-10(2) 4.31
Item 1, paragraph 82-10(3)(a) and subsection 82-10(4) 4.32
Item 1, paragraph 82-10(3)(b) and subsection 82-10(4) 4.33
Item 1, paragraph 82-10(4)(a) 4.36
Item 1 , paragraph 82-10(4)(b) 4.37
Item 1, subsection 82-65(1) 4.41
Item 1, paragraph 82-65(2)(a) and subsection 82-65(3) 4.42
Item 1, paragraph 82-65(2)(b) and subsection 82-65(3) 4.43
Item 1, subsection 82-65(4) 4.44
Item 1, subsections 82-65(5), 70(6) and 75(1) 4.49
Item 1, subsection 82-70(1) 4.46
Item 1, subsections 82-70(2) to (4) 4.47
Item 1, subsection 82-70(5) 4.48
Item 1, subsection 82-75(2) 4.51
Item 1, subsection 82-75(3) 4.52
Item 1, subsection 82-130(1) 4.15
Item 1, subparagraph 82-130(1)(a)(i) and subsection 82-130(2) 4.16
Item 1, subparagraph 82-130(1)(a)(ii) and subsection 82-130(3) 4.17
Item 1, paragraphs 82-130(1)(b) and 82-130(4)(a) and subsections 82-130(5) to (8) 4.18
Item 1, paragraph 82-130(1)(c) and section 82-135 4.22
Item 1, paragraph 82-130(4)(b) 4.20
Item 1, section 82-145 4.30
Item 1, subsection 82-150(1) 4.27
Item 1, subsection 82-150(2) 4.28
Item 1, section 82-155 4.29
Item 1, section 82-160 4.34
Item 1, Subdivision 83-D 4.64
Item 1, subsections 83-10(1) and (2) 4.54
Item 1 , subsection 83-10(3) 4.55
Item 1, section 83-15 4.56
Item 1, sections 83-70 to 83-115 4.57
Item 1, subsection 83-170(1) and sections 83-175 and 83-180 4.58
Item 1, subsection 83-170(2) 4.60
Item 1, subsection 83-170(3) 4.61
Item 1, subsections 83-175(4) and 83-180(6) and section 82-130 4.62
Item 1, section 83-295 4.38
Item 2, subsections 82-10(1), (2), (5) and (6) 4.67
Item 2, subsections 82-10(3) and (4) 4.68
Item 2, subsections 82-10A(1) and (2) 4.74
Item 2, subsection 82-10A(3) 4.75
Item 2, subsections 82-10A(4) and (6) and section 82-10B 4.76
Item 2, subsections 82-10A(5) and (7) 4.77
Item 2, section 82-10B 4.79
Item 2, sections 82-10B and 82-10D 4.78
Item 2, subsection 82-10C(2) 4.69
Item 2, subsection 82-10C(3) 4.70
Item 2, subsections 82-10C(3) to (5) 4.71
Item 2, section 82-10D 4.72, 4.80
Item 2, section 82-10E 4.82
Item 2, section 82-10F 4.83
Item 2, subsection 82-10F(1) and paragraphs 82-10F(2)(a) and (b) 4.84
Item 2, paragraphs 82-10F(4)(a) and (b) 4.85
Item 2, section 82-10G 4.86
Item 2, section 82-10H 4.87
Items 3 and 4, paragraphs 8C(1)(h) and (i) 4.88

Schedule 3: Indexation

Bill reference Paragraph number
Item 1, section 960-265 7.23
Items 2 and 4 7.26
Items 3, 5 and 6 7.25
Item 7, subsections 960-285(1) and (2) 7.27
Item 7, subsection 960-285(3) 7.29
Item 7, subsections 960-285(4) to (6) 7.28

Schedule 4: Reporting

Bill reference Paragraph number
Item 1 to 10 7.59
Items 11 to 14 7.48
Item 15, sections 390-5 and 390-10 7.32, 7.41
Item 15, subsections 390-5(1), (3) and (4) 7.31
Item 15, subsections 390-5(1) and (9) 7.35
Item 15, subsection 390-5(2) 7.34
Item 15, subsections 390-5(5) to (8) 7.37
Item 15, subsection 390-5(9) 7.33
Item 15, subsection 390-5(10) 7.38
Item 15, subsection 390-5(11) 7.36
Item 15, sections 390-10 and 390-25 7.39
Item 15, subsections 390-10(4) to (9) 7.40
Item 15, section 390-15 7.42
Item 15, section 390-65 7.43
Item 15, subsection 390-65(4) 7.44
Item 15, subsections 390-65(5) and (6) 7.45
Item 15, section 390-115 7.46
Item 16 and Schedule 1, item 25, section 292-80 of the Income Tax (Transitional Provisions) Act 1997 7.47

Schedule 5: Self-managed superannuation funds

Bill reference Paragraph number
Items 1 and 2, subparagraph 136(1)(j)(i) of the Fringe Benefits Tax Assessment Act 1986 6.77
Items 3, 4 and 5, subparagraph 136(1)(j)(ii) of the Fringe Benefits Tax Assessment Act 1986 6.78
Items 6 and 7, subsection 995-1(1) of the ITAA 1997 6.25
Item 8 6.26
Item 9, subsection 10(1) and item 10, subsection 10(4) of the Superannuation Industry (Supervision) Act 1993 6.70
Items 11 to 14, paragraphs 17A(1)(g) and (2)(d) of the Superannuation Industry (Supervision) Act 1993 6.52
Item 15, subsection 17A(10) of the Superannuation Industry (Supervision) Act 1993 6.53
Item 16, paragraph 38A(ab) of the Superannuation Industry (Supervision) Act 1993 6.62
Item 18, paragraph 39(1)(c) of the Superannuation Industry (Supervision) Act 1993 6.63
Item 19, subsection 39(1B) of the Superannuation Industry (Supervision) Act 1993 6.64
Item 20, paragraph 129(3)(b) of the Superannuation Industry (Supervision) Act 1993 6.61
Item 22, paragraph 129(3)(c) of the Superannuation Industry (Supervision) Act 1993 6.56
Item 23, subsection 129(3AA) of the Superannuation Industry (Supervision) Act 1993 6.58
Items 24 and 25, section 15DAA of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 6.38
Item 26, section 15DC of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 6.34
Item 27, section 15DD of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 6.38
Items 28 and 29, section 15DE and Note of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 6.38
Item 30, section 15DF of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 6.38
Item 31, subsection 2(1) of the TAA 1953 6.27
Item 32 6.28
Item 33, subsection 8AAB(5), item 13A in the table of the TAA 1953 6.35
Item 34, subsection 286-75(5) of the TAA 1953 6.41
Item 34, subsection 286-75(6) of the TAA 1953 6.42
Item 35, section 288-85 of the TAA 1953 6.46
Item 35, subsection 288-85(1) of the TAA 1953 6.48
Item 35, subsection 288-85(2) of the TAA 1953 6.47, 6.49
Item 35, subsections 288-85(3) and (4) of the TAA 1953 6.50
Item 36 and Superannuation (Self Managed Superannuation Funds) Supervisory Levy Amendment Bill 2006 6.83
Item 36 6.84

Schedule 6: Government Co-contribution for Low Income Earners

Bill reference Paragraph number
Items 1, 2, 7 and 8 7.49
Items 3 and 4, section 7 7.51
Item 5, section 7 7.52
Item 6, section 7 7.50
Items 7 and 8 7.53
Item 8, sections 6 and 8 7.54

Schedule 7: Portability and unclaimed money

Bill reference Paragraph number
Item 1, section 50 7.57
Items 2 to 6 7.55

Schedule 8: Social Security Act 1991

Bill reference Paragraph number
Item 1 5.12
Item 2 5.13
Item 3 5.14
Item 4 5.15, 5.16
Item 5 5.17
Item 6 5.18
Item 7 5.19, 5.20
Item 8 5.21
Item 9 5.22
Item 10 5.23, 5.24
Items 11 to 17 5.25
Item 18 5.26
Item 19 5.32
Item 20 5.34
Item 21 5.38, 5.39, 5.40, 5.41, 5.42, 5.43, 5.44, 5.45, 5.46, 5.47, 5.48, 5.49

Schedule 9: Veterans' Entitlements Act 1986

Bill reference Paragraph number
Item 1 5.51
Item 2 5.52
Item 3 5.53
Item 4 5.54
Item 5 5.55, 5.56
Item 6 5.57
Item 7 5.58
Item 8 5.59
Item 9 5.60
Item 10 5.61
Item 11 5.62, 5.63
Item 12 5.64
Item 13 5.65
Item 14 5.66, 5.67
Item 15 5.68, 5.69, 5.70, 5.71, 5.72
Item 16 5.73, 5.74, 5.75

Schedule 10: Definitions and related amendments

Bill reference Paragraph number
Item 10 3.23
Item 19 2.41
Item 36 2.42
Item 66 6.29


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