Tax Laws Amendment (Superannuation Reporting) Act 2004
No. 142, 2004
An Act to amend the law relating to taxation, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Superannuation reporting requirements
Superannuation Guarantee (Administration) Act 1992
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:
1 Short title
This Act may be cited as the Tax Laws Amendment (Superannuation Reporting) Act 2004.
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Superannuation 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)