Summary

Amends the: A New Tax System (Goods and Services Tax) Act 1999 to provide: that a supply made by a health care provider to an insurer, statutory compensation scheme operator, compulsory third party scheme operator or a government entity is treated as GST-free supply; and that non-commercial activities of government related entites are not subject to GST; Income Tax Assessment Act 1997 to pause the indexation of the superannuation concessional contributions cap during the 2013-14 financial year; Income Tax Assessment Act 1997, Superannuation (Government Co-contribution for Low Income Earners) Act 2003, Taxation Administration Act 1953 and Taxation (Interest on Overpayments and Early Payments) Act 1983 to allow eligible individuals the option to have excess concessional contributions taken out of their superannuation fund and assessed at their marginal tax rates; Taxation Administration Act 1953 to: permit the Australian Taxation Office to disclose individual’s superannuation information to superannuation entities and their administrators for certain purposes; and provide the Commisioner of Taxation with a discretion to delay refunding an amount to a taxpayer pending integrity checks of their claim; and Superannuation Industry (Supervision) Act 1993 to require employers to report, on payslips, any information prescribed in the regulations about superannuation contributions.