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Miscellaneous Tax Amendments

30 September 2014 | Exposure Draft

The attached exposure draft legislation and draft explanatory memorandum give effect to miscellaneous minor amendments to tax law, including minor changes to the following acts:

  • A New Tax System (Goods and Services Tax) Act 1999
  • Excise Act 1901
  • Income Tax (Transitional Provisions) Act 1997
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Petroleum Resource Rent Tax Assessment Act 1987
  • Petroleum Resource Rent Tax Assessment Act 1987
  • Retirement Savings Accounts Act 1997
  • Superannuation (Productivity Benefit) Act 1988
  • Superannuation Act 2005
  • Superannuation Guarantee (Administration) Act 1992
  • Superannuation Industry (Supervision) Act 1993
  • Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012
  • Superannuation Legislation Amendment (Further MySuper and Transparency Measures) Act 2012
  • Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013
  • Tax Laws Amendment (2013 Measures No. 2) Act 2013
  • Taxation Administration Act 1953

The changes are minor and technical in nature, and include removing errors, updating cross‑referencing, repealing subsections which no longer have effect and updating lists with new information.

Submissions closed on Wednesday 22 October 2014

Ref Num: {AC3B5BA7-CD00-4FE4-BD89-DB1E31C029D2}
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