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 / fourth report of the Senate Select Committee on Superannuation

Creator
Australia. Parliament. Senate. Select Committee on Superannuation
Call Number
Nq 328.94 AUS
Created/Published
Canberra : Parliament of the Commonwealth of Australia, c1992
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198
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Contents

Super-Fiscal Social I ml Taxation Laws Amendment (Superannuation) Bill 1992 Social Security Legislation Amendment Bill (No. 3) 1992 Divisions 16-19 (inclusive) and related terms of reference Fourth Report of the Senate Select Committee on Superannuation December 1992 1
Super — Fiscal and Social Links Fourth Report of the Senate Select Committee on Superannuation Taxation Laws Amendment (Superannuation) Bill 1992 Social Security Legislation Amendment Bill (No 3) 1992 Divisions 16-19 (inclusive) and related terms of reference 3
MEMBERS OF THE COMMITTEE: 5
Contents 7
CHAPTER 1: INTRODUCTION 9
CHAPTER 2: DESCRIPTION OF THE BILLS AND RELATED TERMS OF REFERENCE 13
CHAPTER 3 — VESTING AND PRESERVATION OF BENEFITS 19
CHAPTER 4: SUPERANNUATION AND THE AGE PENSION 39
CHAPTER 5: TAXATION — INTRODUCTION 59
CHAPTER 6: TAX TREATMENT OF CONTRIBUTIONS 65
CHAPTER 7: TAXATION OF FUND INCOME 83
CHAPTER 8: TAXATION OF BENEFITS 99
CHAPTER 9: AMENDMENTS PUT TO THE COMMITTEE BY ORGANISATIONS AND INDIVIDUALS 125
CHAPTER 10.: RECOMMENDATIONS 137
MINORITY REPORT SENATORS ALSTON AND WATSON 143
MINORITY REPORT — SENATOR KERNOT 151
APPENDIX A: TERMS OF REFERENCE 161
APPENDIX B: LIST OF WITNESSES RE TAXATION LAWS AMENDMENT (SUPERANNUATION) BILL 1992 163
APPENDIX C: SOCIAL SECURITY LEGISLATION AMENDMENT BILL (NO 3) 1992 DIVISIONS 16-19 (INCLUSIVE) 165
APPENDIX D: LIST OF SUBMISSION RE BILLS 167
APPENDIX E: LIST OF SUBMISSIONS RE ONGOING INQUIRY 169
APPENDIX E: LIST OF SUBMISSIONS RE ONGOING INQUIRY 176
APPENDIX F: GOVERNMENT AMENDMENTS AS CIRCULATED IN THE SENATE 183
APPENDIX G: LIST OF WITNESSES RE ON-GOING INQUIRY 185
APPENDIX H: GLOSSARY 191
APPENDIX I: QUESTION BY SENATOR WATSON OF THE AUSTRALIAN TAXATION OFFICE RE: PAYE VARIATIONS 195

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http://nla.gov.au/nla.obj-2140980714

APA citation

Australia. Parliament. Senate. Select Committee on Superannuation & Sherry, Nick. (1992). 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 Retrieved April 24, 2024, from http://nla.gov.au/nla.obj-2140980714

MLA citation

Australia. Parliament. Senate. Select Committee on Superannuation and Sherry, Nick. 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 Canberra: Parliament of the Commonwealth of Australia, 1992. Web. 24 April 2024 <http://nla.gov.au/nla.obj-2140980714>

Harvard/Australian citation

Australia. Parliament. Senate. Select Committee on Superannuation & Sherry, Nick. 1992, 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 Parliament of the Commonwealth of Australia, Canberra viewed 24 April 2024 http://nla.gov.au/nla.obj-2140980714

Wikipedia citation

{{Citation
  | author1=Australia. Parliament. Senate. Select Committee on Superannuation.
  | author2=Sherry, Nick.
  | title=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
  | year=1992
  | section=iv, 188 pages ; 25 cm.
  | isbn=064218612X
  | series=Parliamentary paper (Australia. Parliament) ;
  | issue=PP no. 535 of 1992, Report no. 4
  | location=Canberra
  | publisher=Parliament of the Commonwealth of Australia
  | url=http://nla.gov.au/nla.obj-2140980714
  | id=nla.obj-2140980714
  | access-date=24 April 2024
  | via=Trove
}}

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