Superannuation Contributions Tax (Assessment and Collection) Act 1997

43

Amended by:


Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl51

Commenced Action Note
1/07/2015 Amend Omitted definition of 'authorised officer'

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl330

Commenced Action Note
15/03/2007 Amend Amended definition of 'annuity'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl1050

Commenced Action Note
14/09/2006 Amend Amended definition of 'general interest charge'

Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch11-Cl36

Commenced Action Note
30/06/2000 Amend Amended definition of 'life assurance company'

3-Sch11-Cl90

Commenced Action Note
1/07/2000 Amend Amended definition of 'member'

Taxation Laws Amendment Act (No. 5) 2003 (assent 17/12/2003)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch6-Cl12

Commenced Action Note
17/12/2003 Amend Inserted definition of 'excessive component'

3-Sch6-Cl13

Commenced Action Note
17/12/2003 Amend Inserted definition of 'post-June 83 component'

3-Sch6-Cl14

Commenced Action Note
17/12/2003 Amend Inserted definition of 'retained amount'

3-Sch6-Cl15

Commenced Action Note
17/12/2003 Amend Inserted definition of 'taxed element'

Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 (assent 18/09/2001)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1

Commenced Action Note
28/12/2002 Amend Amended definition of 'holder'

Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001 (assent 15/08/2001)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
05/06/1997 Amend Inserted definition of 'rolled-over'
05/06/1997 Amend Omitted definition of 'specified rolled-over amount'
05/06/1997 Amend Substituted definition of 'adusted taxable income'

Public Employment (Consequential and Transitional) Amendment Act 1999 (assent 11/11/1999)

Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
05/12/1999 Amend Amended definition of 'authorised officer'

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 (assent 13/10/1999)

Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - SEN

3-Sch1

Commenced Action Note
05/06/1997 Amend Amended definition of 'Second Commissioner'
05/06/1997 Amend Amended definition of 'member'
05/06/1997 Amend Amended definition of 'notional surchargeable contribution factor'
05/06/1997 Amend Inserted definition of 'Superannuation Contributions Ruling SCR 97/1'
05/06/1997 Amend Inserted definition of 'class'
05/06/1997 Amend Inserted definition of 'self-assessing superannuation provider'
05/06/1997 Amend Inserted definition of 'the 1999-2000 financial year'
05/06/1997 Amend Substituted definition of 'contributed amounts'
05/06/1997 Amend Substituted definition of 'determination'
05/06/1997 Amend Substituted definition of 'holder'
05/06/1997 Amend Substituted definition of 'interest'
05/06/1997 Amend Substituted definition of 'unfunded defined benefits superannuation scheme'

A New Tax System (Fringe Benefits Reporting) Act 1999 (assent 19/04/1999)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch5

Commenced Action Note
19/04/1999 Insert Amended definition of 'adjusted taxable income'

Taxation Laws Amendment Act (No. 3) 1999 (assent 31/03/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
1/07/1999 Amend Amended definition of 'interest'
1/07/1999 Amend Inserted definition of 'general interest charge'
1/07/1999 Amend Substituted definition of 'late payment penalty'

Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 (assent )

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
16/04/1998 Amend Amended definition of 'adjusted taxable income'

Superannuation Contribution and Termination Payments Tax Legislation Amendment Act 1997 (assent 7/12/2002)

Explanatory Memorandum - SEN

3-Sch4

Commenced Action Note
5/06/1997 Amend Amended definition of 'adjusted taxable income'
5/06/1997 Amend Amended definition of 'notional surchargeable contributions factor'
5/06/1997 Amend Inserted definition of 'allocated surplus amount'
5/06/1997 Amend Omitted definition of 'surcharge'
5/06/1997 Amend Substituted definition of 'contributed amounts'
5/06/1997 Amend Substituted definition of 'superannuation contributions surcharge'
5/06/1997 Amend Substituted definition of 'unfunded definition benefits superannuation scheme'