Super - Fiscal and Social Links

Taxation Laws Amendment (Superannuation) Bill 1992
Social Security Legislation Amendment Bill (No. 3) 1992 Divisions 16-19 (inclusive) and related terms of reference

December 1992

ISBN 0 642 18612 X

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View the report as a single document - (PDF format) - 6 549 KB

View the report as separate downloadable parts:

TABLE OF CONTENTS - (PDF format)

Chapter 1: Introduction - (PDF format)

Chapter 2: Description of Bills and related terms of reference - (PDF format)

Chapter 3: Vesting and preservation of benefits - (PDF format)

Chapter 4: Superannuation and the age pension - (PDF format)

Chapter 5: Taxation - Introduction - (PDF format)

Chapter 6: Tax treatment of contributions - (PDF format)

Chapter 7: Taxation of fund income - (PDF format)

Chapter 8: Taxation of benefits - (PDF format)

Chapter 9: Amendments put to the committee by organisations and individuals - (PDF format)

Chapter 10: Recommendations - (PDF format)

Minority Report: Senators Alston and Watson - (PDF format)

Minority Report: Senator Kernot - (PDF format)

APPENDICES

Appendix A: Terms of reference for on-going inquiry - (PDF format)

Appendix B: List of witnesses re: Taxation Laws Amendment (Superannuation) Bill 1992 - (PDF format)

Appendix C: List of witnesses re: Social Security Legislation Amendment Bill (No. 3) 1992 Divisions 16-19 (Inclusive) - (PDF format)

Appendix D: List of submissions re: Taxation Laws Amendment (Superannuation) Bill 1992 and Social Security Legislation Amendment Bill (No. 3) 1992 Divisions 16-19 (Inclusive) - (PDF format)

Appendix E: List of submissions re: on-going inquiry - (PDF format)

Appendix F: Government amendments as circulated in the Senate - (PDF format)

Appendix G: List of witnesses who appeared before the committee during the on-going inquiry - (PDF format)

Appendix H: Glossary - (PDF format)

Appendix I: Question by Senator Watson of the Australian Taxation Office re PAYE variations - (PDF format)