{"id":"C2013A00087","name":"Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013","slug":"superannuation-sustaining-the-superannuation-contribution-concession-imposition-act-2013","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"87 of 2013","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":8442,"registerId":"commonwealth-C2013A00087-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\n \n\n \n\nSuperannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013\n\n \n\nNo. 87, 2013\n\n \n\n \n\n \n\n \n\n \n\nAn Act to impose tax on certain superannuation contributions, and for related purposes\n\n \n\n \n\n \n\nContents\n\n1 Short title\n\n2 Commencement\n\n3 Definitions\n\n4 Imposition of tax\n\n5 Amount of tax\n\n6 Severability\n\n \n\n![](image.001.png)\n\n \n\n \n\nSuperannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013\n\nNo. 87, 2013\n\n \n\n \n\n \n\nAn Act to impose tax on certain superannuation contributions, and for related purposes\n\n[Assented to 28 June 2013]\n\n \n\nThe Parliament of Australia enacts:\n\n1  Short title\n\n  This Act may be cited as the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013.\n\n2  Commencement\n\n  This Act commences on the day this Act receives the Royal Assent.\n\n3  Definitions\n\n  In this Act:\n\nincome year has the same meaning as in the Income Tax Assessment Act 1997.\n\ntaxable contributions has the same meaning as in the Income Tax Assessment Act 1997.\n\n4  Imposition of tax\n\n  Tax payable under section 293‑15 of the Income Tax Assessment Act 1997 is imposed.\n\n5  Amount of tax\n\n  The amount of the tax is 15% of a person’s taxable contributions for an income year.\n\n6  Severability\n\n  If, apart from this section, section 4 would impose, in relation to a person, a tax the imposition of which in relation to the person would exceed the legislative power of the Commonwealth, section 4 has effect as if it did not impose that tax in relation to the person.\n\n \n\n[Minister’s second reading speech made in—\n\nHouse of Representatives on 15 May 2013\n\nSenate on 17 June 2013]\n\n(95/13)\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act's text limits its effect to imposing a 15% tax on 'taxable contributions' as defined by the Income Tax Assessment Act 1997 and does not expand or narrow that stated purpose within the instrument itself (see ss.3–5). There is no textual indication the Act alters the broader ITAA definitions or administrative regime it relies on."},"complexity_factors":["Single, flat tax rate (15%) makes the core rule straightforward (s.5).","Terminology and scope depend on external definitions in the Income Tax Assessment Act 1997 (s.3 references 'taxable contributions' and 'income year'), so applicability requires cross‑referencing another statute.","Imposition is effected by a cross‑reference to the ITAA tax provision (tax 'payable under section 293‑15' of ITAA) which ties administration and enforcement to the existing ITAA mechanisms (s.4).","Commencement on Royal Assent means immediate effect on passage (s.2).","Severability clause preserves Act to the extent constitutionally valid, adding a narrow legal contingency (s.6)."],"plain_english_summary":"This Act imposes a 15% tax on a person’s \"taxable contributions\" to superannuation for an income year, using the Income Tax Assessment Act 1997 definitions and commencing on Royal Assent. It affects people who make those taxable contributions and the superannuation funds or administrators who must apply withholding, reporting and payment under the existing ITAA framework, thereby changing the effective tax on contributions and creating corresponding compliance obligations."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This legislation remains tightly scoped to its original purpose. It was always intended as a constitutional 'machinery' Act — a separate statute to satisfy section 55 of the Constitution, which requires tax laws to deal only with the imposition of tax. It does not expand beyond imposing the Division 293 tax at 15%."},"complexity_factors":["Extremely short: only 6 sections spanning roughly 1 page","Only 2 defined terms, both referencing external legislation rather than creating new definitions","Single operative provision (section 4) that simply imposes tax by reference to another Act","No conditional logic, exceptions, or nested provisions","Standard constitutional severability clause (section 6) — boilerplate language","No substantive policy content; entirely dependent on the Income Tax Assessment Act 1997 for meaning"],"plain_english_summary":"This is a short, technical law that creates a 15% tax on certain superannuation contributions for high-income earners.\n\n**What it does:**\n- **Imposes a tax** on \"taxable contributions\" — specifically, concessional super contributions (like employer contributions and salary sacrifice) for people whose combined income and super contributions exceed $300,000 per year.\n- **Sets the rate** at 15% of those taxable contributions.\n- **Piggybacks on existing law** — it doesn't define who pays or how much they earn; it simply points to section 293-15 of the Income Tax Assessment Act 1997 for those details.\n\n**Who it affects:**\n- High-income Australians (earning over $300,000 including super) who make concessional super contributions.\n- These people already pay 15% contributions tax, but this law imposes an **additional** 15% tax — effectively doubling the tax on their super contributions to 30%.\n\n**Why it matters:**\n- This is the \"Division 293 tax\" — a measure to reduce the tax concession (tax break) that wealthy Australians get on their superannuation.\n- Without this Act, the tax couldn't be legally collected because the Constitution requires tax laws to be in a separate \"imposition\" Act.\n- It's part of a broader policy to make the superannuation system more sustainable by limiting tax breaks for the highest earners."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-imposition-act-2013","history":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-imposition-act-2013/history","analysis":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-imposition-act-2013/analysis","conflicts":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-imposition-act-2013/conflicts","importantCases":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-imposition-act-2013/important-cases","documents":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-imposition-act-2013/documents"}}