House of Representatives

Temporary Residents' Superannuation Legislation Amendment Bill 2008

Temporary Residents' Superannuation Legislation Amendment Act 2008

Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2008

Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan Mp

Index

Temporary Residents' Superannuation Legislation Amendment Bill 2008

Schedule 1 : Amendments

Bill reference Paragraph number
Item 5 1.12
Item 6 1.12
Item 7 1.12
Item 8 1.12
Item 9 1.12
Items 10 and 16, section 20B 1.12
Item 11 1.12
Item 12 1.12
Item 13, subsection 16(7) 3.13
Item 14, subsection 17(1) 3.16
Item 15, subsection 17(2A) 3.19
Item 16, section 8 and subsection 20F(6) 1.56
Item 16, subsection 17(2A) 2.23
Item 16, subsection 20C(1) 1.13, 1.21
Item 16, subparagraph 20C(1)(b)(i) 1.14
Item 16, subsection 20C(2) 1.16
Item 16, subsection 20C(3) 1.15
Item 16, subsection 20C(4) and section 20J 1.18
Item 16, subsection 20C(5) 1.17
Item 16, section 20D 1.35
Item 16, sections 20D and 20E 1.28
Item 16, subsection 20E(1) 1.32
Item 16, paragraph 20E(2)(a) 1.28
Item 16, paragraph 20E(2)(b) 1.29
Item 16, subsection 20E(3) 1.31
Item 16, subsection 20F(1) 1.35, 1.52, 1.53
Item 16, subsection 20F(1) and paragraph 20F(2)(a) 1.38
Item 16, paragraph 20F(1)(a) 1.53
Item 16, subsection 20F(2) 1.36
Item 16, paragraph 20F(2)(a) 1.38
Item 16, subparagraph 20F(2)(a)(ii) 1.38
Item 16, paragraph 20F(2)(b) 1.40
Item 16, paragraph 20F(2)(c) 1.40, 1.49
Item 16, subsection 20F(3) 1.42, 1.43
Item 16, paragraph 20F(3)(a) 1.44
Item 16, paragraph 20F(3)(b) 1.49
Item 16, paragraph 20F(3)(d) 1.50
Item 16, paragraph 20F(4)(a) 1.41, 1.51
Item 16, paragraph 20F(4)(b) 1.57
Item 16, subsection 20F(5) 1.55
Item 16, section 20G 1.58
Item 16, subsection 20H(1) 2.14, 2.15
Item 16, paragraph 20H(1)(a) 2.13. 2.16
Item 16, subparagraph 20H(1)(a)(ii) 2.16, 2.17
Item 16, paragraph 20H(1)(b) 2.13, 2.18, 2.19, 2.20
Item 16, subsection 20H(2) 2.25
Item 16, subsection 20H(3) 2.26
Item 16, subsection 20H(4) 2.27
Item 16, subsection 20H(5) 2.22
Item 16, subsection 20H(6) 2.22
Item 16, section 20K 1.60
Item 16, subsection 20L(1) 2.30
Item 16, subsection 20L(2) 2.36
Item 16, subsection 20L(3) 2.31
Item 16, paragraph 20L(4)(a) 2.32
Item 16, paragraph 20L(4)(b) 2.32
Item 16, paragraph 20L(4)(c) 2.37
Item 16, subsection 20L(6) 2.34
Item 16, subsection 20L(7) 2.37
Item 16, subsection 20L(8) 2.33
Item 16, subsections 20M(1) and (2) 2.38
Item 16. subsection 20M(2) 2.39
Item 16, subsection 20M(3) 2.40
Item 16, subsection 20M(4) 2.41
Item 16, section 20N 3.20
Item 16, subsection 20N(2) 3.22
Item 16, subsection 20N(3) 3.23
Item 16, subsection 20N(4) 3.21
Item 16, section 20P 2.28
Item 17, subsection 25(2A) 3.28
Item 18, section 25A 3.27
Item 20, paragraph 29(1)(aa) 3.29
Item 21, subsection 29(4) 3.29
Item 22, section 49 3.30
Item 23, subsection 8AAB(5), item 13B 3.49
Item 23, subsection 8AAB(5), item 13C 3.50
Item 24, paragraph 14ZW(1)(bd) 3.54
Item 24, paragraph 14ZW(1)(be) 3.55
Item 25, subsection 250-10(2) in Schedule 1, item 68 3.51
Item 25, subsection 250-10(2) in Schedule 1, item 69 3.52
Item 26, subsection 284-80(1) in Schedule 1, item 1 3.53
Item 27, subsection 295-190(1A) 3.42
Item 30, subsection 301-170(2) 3.31, 3.34, 3.44
Item 30, subsections 307-170(3) and 301-170(4) 3.35
Item 31, subsection 307-5(1), item 5 in the table 3.33
Items 31 and 32, subsection 307-5(1), item 5 in the table 3.31, 3.32
Item 34, paragraph 307-120(2)(e) 3.36
Item 35, subsection 307-142(1) 3.36
Item 35, subsection 307-142(2) 3.37
Item 35, subsection 307-142(3) 3.38
Item 37, subsection 307-220(4) 3.42
Item 37, subsection 307-300(1) 3.39
Item 37, subsection 307-300(2) 3.40
Item 37, subsection 307-300(3) 3.41

Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2008

Schedule 1 : Amendments

Bill reference Paragraph number
Items 4 and 5, paragraphs 5(1)(b) and 5(1)(c) of the DASPT Bill 3.46
Item 6, paragraph 5(2)(a) of the DASPT Bill 3.47


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