{"id":"F2008L04639","name":"Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008 - Proclamation","slug":"superannuation-departing-australia-superannuation-payments-tax-amendment-act-2008-proclamation","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":120995,"registerId":"commonwealth-F2008L04639-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008 - Proclamation","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: Proclamation\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\nProclamation\n\nSuperannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008\n\nI, QUENTIN BRYCE, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under item 2 of the table in subsection 2 (1) of the Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008, fix 1 April 2009 as the day on which Schedule 1 to that Act commences.\n\nSigned and sealed with the  Great Seal of Australia  on 12 December 2008\n\nQUENTIN BRYCE  Governor‑General\n\nBy Her Excellency’s Command\n\nNICK SHERRY\n\nMinister for Superannuation and Corporate Law\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1514},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This proclamation performs its standard administrative function of fixing a commencement date for the parent Act. It does not expand, narrow, or alter the substantive scope of the underlying tax legislation."},"complexity_factors":["Single operative provision fixing a commencement date","No defined terms or interpretation section","No conditional logic, exceptions, or cross-references within the document","Extremely short length (one substantive sentence)"],"plain_english_summary":"This document is a formal **commencement proclamation** — a legal notice that sets the 'start date' for new tax rules. It announces that **Schedule 1** of the *Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008* will begin on **1 April 2009**.\n\n**What this means:**\n*   The Governor-General has formally activated the tax changes contained in Schedule 1.\n*   Before 1 April 2009, these specific tax rules did not apply; from that date onwards, they became enforceable law.\n*   This is a procedural step required to switch on legislation that Parliament has already passed.\n\n**Who it affects:**\nTemporary residents leaving Australia who claim their superannuation (retirement savings), and the superannuation funds that must calculate and withhold tax on these payments."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-departing-australia-superannuation-payments-tax-amendment-act-2008-proclamation","history":"/api/acts/superannuation-departing-australia-superannuation-payments-tax-amendment-act-2008-proclamation/history","analysis":"/api/acts/superannuation-departing-australia-superannuation-payments-tax-amendment-act-2008-proclamation/analysis","conflicts":"/api/acts/superannuation-departing-australia-superannuation-payments-tax-amendment-act-2008-proclamation/conflicts","importantCases":"/api/acts/superannuation-departing-australia-superannuation-payments-tax-amendment-act-2008-proclamation/important-cases","documents":"/api/acts/superannuation-departing-australia-superannuation-payments-tax-amendment-act-2008-proclamation/documents"}}