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05 Mar 07 Bankruptcy Super Contributions Bill 2006 passed by Senate

On 1 March 2007, Bankruptcy Legislation Amendment (Superannuation Contributions) Bill 2006 was passed by the Senate without amendment. The Bill was introduced into the Senate on 6 December 2006: see 2006 TAXVINE No 47 (15) (8 December 2006).

The most significant amendments to be made by the Bill will allow bankruptcy trustees to recover superannuation contributions made prior to bankruptcy with the intention to defeat creditors. These amendments will apply to superannuation contributions made on or after 28 July 2006.

The Bill now proceeds to the House of Representatives.

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