• What's new
  • ATO Community
  • Legal Database

Login to ATO online services

Access secure services, view your details and lodge online.

Individuals online services

For individuals and sole traders to access ATO online and complete your tax return via myTax.

Log in to myGov

Business online services

A secure system to interact with us online for your business tax and super needs. 

Log in to myGovID

Agents online services

For registered tax and BAS agents and authorised staff to access information and complete tasks for their clients.

Log in to myGovID
my-gov

Non-residents online services

For non-residents who import goods or services to register, report and pay GST in Australia. Securely access through AusID.

Log in with AusID

Access manager

Allows you to manage who has electronic access to the tax information of the business.

Log in via myGovID

Foreign Investor

For foreign investors to meet your foreign investment requirements or to represent a foreign investor.  For more information please visit Foreign investors

Log in to myGovID
ato logo

Login to ATO online services

Access secure services, view your details and lodge online.

  • Legal database
Legal database
  • Legal database

    • Search
      • Quick search
      • Advanced search
      • Last search results
    • Browse
      • Browse all
      • Legislation
      • Public rulings
      • Practical compliance guidelines
      • Cases
      • Decision impact statements
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Edited private advice
    • Quick access
      • Public rulings and determinations
      • Practical compliance guidelines
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Legislation
      • Edited private advice
    • Help
      • About the Legal database
      • Accessing a known document
      • Doing a quick search
      • Doing an advanced search
      • Interpreting your search results
      • Viewing documents
      • Providing the history of documents
      • Browsing to documents
      • Contact us
EmailPrint
Back to browse6 related documents
  • Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)

  • Front Matter
  • 1 Short Title
  • 2 Commencement
  • 3 Schedule(s)
  • Schedule 1 GST-free health supplies
  • A New Tax System (Goods and Services Tax) Act 1999
  • 1 At the end of Subdivision 38-B
  • 2 Subsection 78-100(1)
  • 3 Subsection 78-100(1)
  • 4 At the end of subsection 78-100(1)
  • 5 Subsection 78-100(2)
  • 6 Subsection 78-118(1)
  • 7 At the end of subsection 78-118(1)
  • 8 Paragraph 78-118(2)(a)
  • 9 Application of amendments
  • Schedule 2 GST treatment of appropriations
  • A New Tax System (Goods and Services Tax) Act 1999
  • 1 Subsection 9-15(3)
  • 2 After section 9-15
  • 3 Paragraph 63-27(2)(a)
  • 4 Section 72-95
  • 5 At the end of section 72-95
  • 6 Section 72-100
  • 7 At the end of section 72-100
  • 8 Subsection 78-50(4)
  • 9 Section 81-20 (heading)
  • 10 Section 81-20
  • 11 Section 100-1 (note)
  • 12 Subsection 100-10(3)
  • 13 Section 195-1 (definition of consideration )
  • 14 Application of amendments
  • Schedule 3 Indexation of superannuation concessional contributions cap
  • Income Tax Assessment Act 1997
  • 1 Paragraph 292-20(2)(d)
  • 2 Subparagraph 960-285(2)(a)(i)
  • Schedule 4 Refund of excess concessional contributions
  • Part 1 Main amendments
  • Income Tax Assessment Act 1997
  • 1 At the end of Subdivision 292-G
  • 2 After section 292-465
  • 3 At the end of Division 303
  • Part 2 Other amendments
  • Income Tax Assessment Act 1997
  • 4 Section 10-5 (table item headed "superannuation")
  • 5 Section 13-1 (table item headed "superannuation")
  • 6 At the end of section 61-570
  • 7 Section 67-23 (before table item 15)
  • 8 At the end of section 290-160
  • 9 At the end of section 290-230
  • 10 Subsection 995-1(1) (definition of reportable superannuation contributions )
  • Superannuation (Government Co-contribution for Low Income Earners) Act 2003
  • 11 At the end of section 6
  • 12 After subsection 8(1)
  • Taxation Administration Act 1953
  • 13 After paragraph 14ZW(1)(aab)
  • 14 Subsection 250-10(2) in Schedule 1 (after table item 38B)
  • 15 At the end of section 280-100 in Schedule 1
  • 16 At the end of section 288-95 in Schedule 1
  • Taxation (Interest on Overpayments and Early Payments) Act 1983
  • 17 Subsection 3(1) (paragraph (ca) of the definition of decision to which this Act applies )
  • 18 Subsection 3(1) (paragraph (a) of the definition of income tax crediting amount )
  • 19 Subsection 3(1) (paragraph (c) of the definition of income tax crediting amount )
  • Part 3 Application of amendments
  • 20 Application of amendments
  • Schedule 5 Disclosure of superannuation information
  • Taxation Administration Act 1953
  • 1 Subsection 355-65(3) in Schedule 1 (at the end of the table)
  • Schedule 6 Giving information about superannuation contributions
  • Part 1 Main amendments
  • Superannuation Industry (Supervision) Act 1993
  • 1 Subsection 3(1)
  • 2 Section 4 (before table item dealing with Part 30)
  • 3 At the end of subsection 6(1) (before the note)
  • 4 Subsection 10(1)
  • 5 Subsection 10(1)
  • 6 Subsection 10(1)
  • 7 Subsection 64(4)
  • 8 After Part 29A
  • 9 Application of amendments
  • Part 2 Other amendments
  • Superannuation Industry (Supervision) Act 1993
  • 10 Section 4 (after table item dealing with Part 24A)
  • 11 Section 4 (after table item dealing with Part 29)
  • Schedule 7
  • Taxation Administration Act 1953
  • 1 After section 8AAZLG
  • 2 Before paragraph 14ZW(1)(ab)
  • 3 At the end of section 14ZW

Back to top

 

Tools

  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools
  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools

Tax information for

  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages
  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages

Help and support

  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • About ATO
  • Careers
  • atotv
  • Share your feedback on our updated website
Other languages
facebook Opens in a new window
X (Twitter) Opens in a new window
Linkedin Opens in a new window
ATO Indigenous badge

We acknowledge the Traditional Owners and Custodians of Country throughout Australia and their continuing connection to land, waters and community. We pay our respects to them, their cultures, and Elders past and present.

© Commonwealth of Australia | View related websites - ATO.gov