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
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Amendment of the Income Tax (Former Complying Superannuation Funds) Act 1994
Income Tax (Former Complying Superannuation Funds) Act 1994
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:
1 Short title
This Act may be cited as the Income Tax (Former Complying Superannuation Funds) Amendment Act 2007.
2 Commencement
This Act commences immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007.
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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendment 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]
(8/07)