Tax Laws Amendment (Simplified Superannuation) Bill 2006 [Provisions] and related bills [provisions]

Tax Laws Amendment (Simplified Superannuation) Bill 2006 [Provisions] and related bills [provisions]

7 February 2007

© Commonwealth of Australia 2007
ISBN 978-0-642-71758-0

View the report as a single document - (PDF 372KB)


View the report as separate downloadable parts:

Membership of Committee (PDF 109KB)
 
Chapter 1 - Introduction (PDF 134KB)

Background
Conduct of the inquiry
Purpose and objectives of the bills
Simplified superannuation: summary of main proposals

 
Chapter 2 - Key provisions and overview (PDF 173KB)

Streamlined contribution arrangements
Taxation of superannuation benefits
Tax File Numbers
Employment termination payments
Self-employed provisions
Age pension arrangements
Regulation of self-managed superannuation funds
Portability
Unclaimed superannuation

 
Chapter 3 - Issues raised in evidence (PDF 272KB)

Contribution issues
Taxation of superannuation benefits
Tax File Number issues
Employment Termination Payments

 
Additional Remarks - Senator Andrew Murray: Australian Democrats (PDF 132KB)

The Bills
Summary of my conclusions
Is this ’super’ reform also going to be a big revenue earner?

 
Appendix 1 (PDF 108KB)

Submissions

 
Appendix 2 (PDF 116KB)

Correspondence Received
Tabled Documents and Additional Information

 
Appendix 3 (PDF 109KB)

Public Hearing and Witnesses

For further information, contact:

Committee Secretary
Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3540
Fax: +61 2 6277 5719
Email: economics.sen@aph.gov.au