Income Tax (Former Complying Superannuation Funds) Amendment Act 2007 (Cth)

Income Tax (Former Complying Superannuation Funds) Amendment Act 2007

No. 17, 2007

An Act to amend the Income Tax (Former Complying Superannuation Funds) Act 1994, and for related purposes

Contents

Income Tax (Former Complying Superannuation Funds) Amendment Act 2007

No. 17, 2007

An Act to amend the Income Tax (Former Complying Superannuation Funds) Act 1994, and for related purposes

[Assented to 15 March 2007]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Income Tax (Former Complying Superannuation Funds) Amendment Act 2007.

2Commencement

This Act commences immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007.

3Schedule(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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1Amendment of the Income Tax (Former Complying Superannuation Funds) Act 1994

Income Tax (Former Complying Superannuation Funds) Act 1994

1

Section 3

Omit “Part IX of the Income Tax Assessment Act 1936”, substitute “the Income Tax Assessment Act 1997”.

2

Section 3

Omit “section 288A”, substitute “table item 2 in section 295‑320”.

3

Application

The amendments made by this Schedule apply to the 2007‑2008 income year and later years.

[Minister’s second reading speech made in—

House of Representatives on 7 February 2007

Senate on 26 February 2007]

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