1Superannuation (Excess Transfer Balance Tax) Imposition Act 2016

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Superannuation (Excess Transfer Balance Tax) Imposition Act 2016

 

No. 80, 2016

 

 

 

 

 

An Act to impose excess transfer balance tax, and for related purposes

 

 

 

Contents

1 Short title

2 Commencement

3 Definitions

4 Imposition of tax

5 Amount of tax

6 Severability

 

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Superannuation (Excess Transfer Balance Tax) Imposition Act 2016

No. 80, 2016

 

 

 

An Act to impose excess transfer balance tax, and for related purposes

[Assented to 29 November 2016]

The Parliament of Australia enacts:

1  Short title

  This Act is the Superannuation (Excess Transfer Balance Tax) Imposition Act 2016.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

• Commencement information
• Column 1 Column 2 Column 3
• Provisions Commencement Date/Details
• 1. The whole of this Act At the same time as Schedule 1 to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 commences.However, the provisions do not commence at all if that Schedule does not commence. 1 January 2017

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.