Tax Laws Amendment (Superannuation Reporting) Act 2004 (Cth)

Tax Laws Amendment (Superannuation Reporting) Act 2004

No. 142, 2004

An Act to amend the law relating to taxation, and for related purposes

Contents

Tax Laws Amendment (Superannuation Reporting) Act 2004

No. 142, 2004

An Act to amend the law relating to taxation, and for related purposes

[Assented to 14 December 2004]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Tax Laws Amendment (Superannuation Reporting) Act 2004.

2Commencement

This Act commences on the day on which it receives the Royal Assent.

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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 1Superannuation reporting requirements

Superannuation Guarantee (Administration) Act 1992

1

Section 23A

Repeal the section.

2

Application

The amendment made by item 1 applies to contributions made on or after 1 January 2005.

[Minister’s second reading speech made in—

House of Representatives on 18 November 2004

Senate on 7 December 2004]

(176/04)