Commonwealth legislation

Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008 - Proclamation

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

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Commonwealth

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legislative instrument

Plain English Summary

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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.

What this means:

The Governor-General has formally activated the tax changes contained in Schedule 1.
Before 1 April 2009, these specific tax rules did not apply; from that date onwards, they became enforceable law.
This is a procedural step required to switch on legislation that Parliament has already passed.

Who it affects: Temporary residents leaving Australia who claim their superannuation (retirement savings), and the superannuation funds that must calculate and withhold tax on these payments.

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Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008 - Proclamation

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Proclamation

Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008

I, 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.

Signed and sealed with the Great Seal of Australia on 12 December 2008

QUENTIN BRYCE Governor‑General

By Her Excellency’s Command

NICK SHERRY

Minister for Superannuation and Corporate Law

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.