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23 Jan 077 ATO factsheet on "A plan to simplify and streamline superannuation"

The ATO has published a factsheet on the Government's Plan to simplify and streamline superannuation. The legislation implementing the Plan, Tax Laws Amendment (Simplified Superannuation) Bill 2006, was introduced into Parliament on 7 December 2006: see 2006 TAXVINE No 47 (10) (8 December 2006).

The majority of changes are due to come into effect from 1 July 2007. However, some transitional arrangements will apply - such as the measure to allow people eligible to contribute to superannuation to make up to $1 million of after tax contributions between 10 May 2006 and 30 June 2007. The factsheet deals with the latter aspects of the Plan.

For a copy of the factsheet, go here

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