House of Representatives Committees

| House of Representatives Standing Committee on Economics

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Advisory Report on the Tax and Superannuation Laws Amendment (2013 Measures No. 2) Bill 2013

May 2013

View the report as a single document - (PDF 535KB)

View the report as separate downloadable parts:


Preliminary pages	(PDF 112KB)

Chapter 1 Introduction	(PDF 208KB)
Referral of the Bill Schedule 1—Definition of a documentary The new law Schedule 2—Ex-gratia payments for natural disasters The new law Schedule 3—GST instalment system The new law Schedule 4—Deductible gift receipts The new law Schedule 5—Merging multiple superannuation accounts The new law Schedule 6—Superannuation co-contributions The new law Schedule 7—Consolidating dependency tax offsets The new law Schedule 8—Taxation of financial arrangements The new law Objectives and scope of the inquiry Conduct of the inquiry

Chapter 2 Issues in the Bill	(PDF 189KB)
Schedule 1—Definition of a documentary Analysis Conclusion Schedule 5—Merging multiple superannuation accounts Analysis Conclusion Schedule 6—Superannuation co-contributions Analysis Conclusion

Appendix A – Submissions	(PDF 37KB)

Appendix B – Hearing and witnesses	(PDF 71KB)

Appendix C – List of reports	(PDF 37KB)

Additional comment from Liberal Members of the Committee	(PDF 62KB)
Introduction Labor’s assault on super co-contribution benefits for low income earners Conclusion