Superannuation (Excess Concessional Contributions Tax) Amendment (DisabilityCare Australia) Act 2013

No. 47, 2013

An Act to amend the Superannuation (Excess Concessional Contributions Tax) Act 2007, and for related purposes

Contents

1 Short title 2

2 Commencement 2

3 Schedule(s) 2

Schedule 1—Amendments 3

Superannuation (Excess Concessional Contributions Tax) Act 2007 3

An Act to amend the Superannuation (Excess Concessional Contributions Tax) Act 2007, and for related purposes

[Assented to 28 May 2013]

The Parliament of Australia enacts:
1 Short title

This Act may be cited as the Superannuation (Excess Concessional Contributions Tax) Amendment (DisabilityCare Australia) Act 2013.
2 Commencement 1

Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Commencement information Commencement information
Column 1 Column 2 Column 3
Provision(s) Commencement Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 28 May 2013
2. Schedule 1 At the same time as Schedule 1 to the Medicare Levy Amendment (DisabilityCare Australia) Act 2013 commences. 28 May 2013

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 2

Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Amendments

Superannuation (Excess Concessional Contributions Tax) Act 2007

 1 Section 5

Omit “31.5%”, substitute “32%”.

 2 Application of amendment

The amendment made by this Schedule applies to assessments for the 2014-15 financial year and later financial years.

[Minister’s second reading speech made in—

House of Representatives on 15 May 2013

Senate on 16 May 2013]

(103/13)