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Tax and Superannuation Laws Amendment (2012 Measures No. 1) Bill 2012

Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Index

Schedule 1: GST-health supplies

Bill reference Paragraph number
Item 1, subsection 38-60(1) 1.15
Item 1, subsections 38-60(1) and (2) 1.16
Item 1, subsections 38-60(3) and (4) 1.18, 1.19
Items 2 to 5, subsections 78-100(1) and (2) 1.17
Item 2, subsection 78-118(1), item 4, paragraph 78-118(2)(a) 1.23
Item 3, subsection 78-118(1) 1.24
Item 5 1.22

Schedule 2: GST treatment of appropriations

Bill reference Paragraph number
Items 1 and 2, subsections 9-17(1) and (2) 2.36
Item 2, subparagraphs 9-17(3)(b)(i)(ii) and (iii) 2.17, 2.21
Item 2, paragraph 9-17(3)(a) 2.15
Item 2, paragraph 9-17(3)(c) 2.23, 2.31
Item 2, subsections 9-17(4) and (5) 2.32, 2.33
Items 3 and 8 to 13 2.37
Items 4 and 5 2.40
Items 6 to 7 2.41
Item 14 2.34

Schedule 3: Indexation of superannuation concessional contributions cap

Bill reference Paragraph number
Item 1, subsection 292-20(2) 3.13
Item 2, subparagraph 960-285(2)(a)(i) 3.16

Schedule 4: Refund of excess concessional contributions

Bill reference Paragraph number
Item 1, subsections 292-420 (1) and (2) of the ITAA 1997 4.15, 4.16
Item 1, subsection 292-420(3) and paragraph 292-420(1)(c) of the ITAA 1997 4.17
Item 1, subsection 292-420(4) of the ITAA 1997 4.18
Item 1, note 1 to subsection 292-420(4) of the ITAA 1997; item 16, subsection 288-95(3) in Schedule 1 to the TAA 1953 4.69
Item 1, subsection 292-420(5) of the ITAA 1997 4.19
Item 1, subsection 292-420(6) of the ITAA 1997 4.20
Item 1, subsection 292-420(7) of the ITAA 1997 4.21, 4.45
Item 1, subsection 292-420(8) of the ITAA 1997 4.22
Item 1, note 2 to subsection 292-420(4) of the ITAA 1997 4.70
Item 2, section 292-425 of the ITAA 1997 4.24
Item 2, subsections 292-467(1) and (4) of the ITAA 1997 4.33
Item 2, paragraphs 292-467(1)(a) to (d) of the ITAA 1997 4.25
Item 2, paragraph 292-467(1)(c) of the ITAA 1997 4.54
Item 2, subsections 292-467(1) and (3) of the ITAA 1997 4.28
Item 2, subsection 292-467(2) of the ITAA 1997 4.40
Item 2, subsections 292-467 (2) and (5) of the ITAA 1997 4.34
Item 2, paragraph 292-467(2)(b) of the ITAA 1997 4.35
Item 2, subsection 292-467(3) of the ITAA 1997 4.30
Item 2, paragraph 292-467(3)(b) of the ITAA 1997 4.32
Item 2, subsection 292-468(1) of the ITAA 1997 4.41
Item 2, subsection 292-468(2) of the ITAA 1997 4.43, 4.49
Item 2, subsections 292-468(2) to (5) of the ITAA 1997 4.42
Item 2, subsection 292-468(3) of the ITAA 1997 4.46
Item 2, subsection 292-468(4) of the ITAA 1997 4.50
Item 2, subsection 292-468(5) of the ITAA 1997 4.51
Item 2, subsection 292-468(6) of the ITAA 1997 4.55
Item 2, subsections 292-468(7) and (8) of the ITAA 1997 4.48
Item 2, paragraph 292-468(7)(a) of the ITAA 1997 4.56
Item 2, subsections 292-468(9) of the ITAA 1997 4.53
Item 2, section 292-469 of the ITAA 1997; item 13, paragraph 14ZW(1)(aac) of the TAA 1953 4.57
Item 3, subsection 303-15(1) of the ITAA 1997 4.58
Item 3, subsection 303-15(2) of the ITAA 1997 4.59
Items 5 and 7, sections 13-1 and 67-23 of the ITAA 1997 4.36
Item 6, subsection 61-570(3), item 8, subsection 290-160(3), item 9, subsection 290-230(5), item 10, definition of 'reportable superannuation contributions' in subsection 995-1(1) of the ITAA 1997; item 12, subsection 8(1A) of the Superannuation (Government Co-contributions for Low Income Earners) Act 2003 4.65
Item 8, subsection 290-160(3) of the ITAA 1997 4.66
Item 11, subsection 6(3) of the Superannuation (Government Co-contributions for Low Income Earners) Act 2003 4.67
Item 14, subsection 250-10(2) of Schedule 1 to the TAA 1953 4.68
Item 15, subsection 280-100(4) of the TAA 1953 4.71
Items 17 to 19, subsection 3(1) of the Taxation (Interest on Overpayments and Early Payments) Act 1983 4.72

Schedule 5: Disclosure of superannuation information

Bill reference Paragraph number
Item 1, subsection 355-65(3) in Schedule 1 5.16

Schedule 6: Giving information about superannuation contributions

Bill reference Paragraph number
Item 1 6.12
Item 2 6.13
Items 3 to 5 6.15
Item 6 6.16
Item7 6.17
Item 9 6.29
Items 10 and 11 6.30

Schedule 7: Refunds

Bill reference Paragraph number
Item 1, subsection 8AAZLGA(1) of the TAA 1953 7.26
Item 1, paragraph 8AAZLGA(1)(a) of the TAA 1953 7.28
Item 1, paragraph 8AAZLGA(1)(b) of the TAA 1953 7.28
Item 1, paragraph 8AAZLGA(2)(a) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(2)(b) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(2)(c) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(2)(d) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(2)(e) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(2)(f) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(2)(g) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(2)(h) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(2)(i) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(2)(j) of the TAA 1953 7.32
Item 1, paragraph 8AAZLGA(3)(a) of the TAA 1953 7.57
Item 1, paragraph 8AAZLGA(3)(b) of the TAA 1953 7.57
Item 1, subsection 8AAZLGA(4) of the TAA 1953 7.55
Item 1, paragraph 8AAZLGA(5)(a) of the TAA 1953 7.59
Item 1, paragraph 8AAZLGA(5)(b) of the TAA 1953 7.56
Item 1, subparagraph 8AAZLGA(5)(c)(i) of the TAA 1953 7.59
Item 1, subparagraph 8AAZLGA(5)(c)(ii) of the TAA 1953 7.59
Item 1, subsection 8AAZLGA(6) of the TAA 1953 7.62
Item 1, note in subsection 8AAZLGA(6) of the TAA 1953 7.71
Item 1, subsection 8AAZLGA(7) of the TAA 1953 7.69
Item 2, paragraph 14ZW(1)(aac) of the TAA 1953 7.63
Item 2, subparagraph 14ZW(1)(aac)(ii) of the TAA 1953 7.67
Item 3, subsection 14ZW(4) of the TAA 1953 7.64


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