Summary
Amends the:
Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991
to: increase the maximum levy payable by a trustee of a self managed superannuation fund for an income year from $200 to $300, effective from the 2013-14 financial year; and make consequential amendments; and
Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
to: provide that the levy payable for a year of income is due and payable on a day specified in the regulations; and make consequential amendments.