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This Act may be cited as the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.
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Commonwealth act
What it does. This Act imposes a tax on "departing Australia superannuation payments" (lump‑sum superannuation payments paid to people leaving Australia). It sets different tax rates depending on whether amounts are tax‑free, taxed in the fund, or untaxed in the fund, and includes special rules for certain roll‑over benefits and contributions made while a person was a working‑holiday maker.
Who it affects and why it matters. Recipients of these payments (and the trustees/withholders who administer them) bear the tax; a temporary levy power can raise the rates in specified levy years, changing the net amount departing persons receive and affecting timing, reporting and fund classification incentives.
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Direct links to the current provisions in Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.
This Act may be cited as the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.
This Act commences on 1 July 2007.
In this Act:
departing Australia superannuation payment has the same meaning as in the Income Tax Assessment Act 1997.
element taxed in the fund has the same meaning as in the Income Tax Assessment Act 1997.
element untaxed in the fund has the same meaning as in the Income Tax Assessment Act 1997.
excess untaxed roll‑over amount has the same meaning as in the Income Tax Assessment Act 1997.
roll‑over superannuation benefit has the same meaning as in the Income Tax Assessment Act 1997.
taxable component has the same meaning as in the Income Tax Assessment Act 1997.
tax free component has the same meaning as in the Income Tax Assessment Act 1997.
Tax payable on a departing Australia superannuation payment under subsection 301‑175(2) of the Income Tax Assessment Act 1997 is imposed.
(1) The amount of the tax is as follows: (a) for the tax free component of the departing Australia superannuation payment—nil; (b) for the element taxed in the fund of the taxable component of the departing Australia superannuation payment—35%; (c) for the element untaxed in the fund of the taxable component of the departing Australia superannuation payment—45%. (2) However, if the departing Australia superannuation payment is a roll‑over superannuation benefit paid under subsection 20H(2), (2AA) or (2A) of the Superannuation (Unclaimed Money and Lost Members) Act 1999, the amount of the tax for the element untaxed in the fund of the taxable component of the payment is: (a) for the amount (if any) of the element that is not an excess untaxed roll‑over amount—45%; and (b) for the amount (if any) of the element that is an excess untaxed roll‑over amount—nil.
Note: The tax for the excess untaxed roll‑over amount is set at nil to avoid double taxation of that amount, which is also subject to tax under the Superannuation (Excess Untaxed Roll‑over Amounts Tax) Act 2007.
(3) Despite subsections (1) and (2), if the departing Australia superannuation payment: (a) is paid to a person on or after 1 July 2017; and (b) includes amounts attributable to superannuation contributions made while the person was a working holiday maker (within the meaning of the Income Tax Rates Act 1986); those subsections apply as if the percentages in paragraphs (1)(b) and (c) and (2)(a) were 65%.
(1) This section applies to departing Australia superannuation payments received in a temporary budget repair levy year. (2) Increase: (a) the percentage mentioned in paragraph 5(1)(b) by 3 percentage points; and (b) the percentage mentioned in paragraph 5(1)(c) by 2 percentage points; and (c) the percentage mentioned in paragraph 5(2)(a) by 2 percentage points. (3) In this section:
temporary budget repair levy year has the same meaning as in section 4‑11 of the Income Tax (Transitional Provisions) Act 1997.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.
This Act commences on 1 July 2007.
In this Act:
departing Australia superannuation payment has the same meaning as in the Income Tax Assessment Act 1997.
element taxed in the fund has the same meaning as in the Income Tax Assessment Act 1997.
element untaxed in the fund has the same meaning as in the Income Tax Assessment Act 1997.
excess untaxed roll‑over amount has the same meaning as in the Income Tax Assessment Act 1997.
roll‑over superannuation benefit has the same meaning as in the Income Tax Assessment Act 1997.
taxable component has the same meaning as in the Income Tax Assessment Act 1997.
tax free component has the same meaning as in the Income Tax Assessment Act 1997.
Tax payable on a departing Australia superannuation payment under subsection 301‑175(2) of the Income Tax Assessment Act 1997 is imposed.
(1) The amount of the tax is as follows: (a) for the tax free component of the departing Australia superannuation payment—nil; (b) for the element taxed in the fund of the taxable component of the departing Australia superannuation payment—35%; (c) for the element untaxed in the fund of the taxable component of the departing Australia superannuation payment—45%. (2) However, if the departing Australia superannuation payment is a roll‑over superannuation benefit paid under subsection 20H(2), (2AA) or (2A) of the Superannuation (Unclaimed Money and Lost Members) Act 1999, the amount of the tax for the element untaxed in the fund of the taxable component of the payment is: (a) for the amount (if any) of the element that is not an excess untaxed roll‑over amount—45%; and (b) for the amount (if any) of the element that is an excess untaxed roll‑over amount—nil.
Note: The tax for the excess untaxed roll‑over amount is set at nil to avoid double taxation of that amount, which is also subject to tax under the Superannuation (Excess Untaxed Roll‑over Amounts Tax) Act 2007.
(3) Despite subsections (1) and (2), if the departing Australia superannuation payment: (a) is paid to a person on or after 1 July 2017; and (b) includes amounts attributable to superannuation contributions made while the person was a working holiday maker (within the meaning of the Income Tax Rates Act 1986); those subsections apply as if the percentages in paragraphs (1)(b) and (c) and (2)(a) were 65%.
(1) This section applies to departing Australia superannuation payments received in a temporary budget repair levy year. (2) Increase: (a) the percentage mentioned in paragraph 5(1)(b) by 3 percentage points; and (b) the percentage mentioned in paragraph 5(1)(c) by 2 percentage points; and (c) the percentage mentioned in paragraph 5(2)(a) by 2 percentage points. (3) In this section:
temporary budget repair levy year has the same meaning as in section 4‑11 of the Income Tax (Transitional Provisions) Act 1997.