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Treasury has released for public consultation an exposure draft of Tax and Superannuation Legislation Amendment (Sunsetting Measures) Regulation 2014.

The exposure draft amends various taxation and superannuation regulations to:

  • repeal spent or redundant taxation and superannuation laws;
  • consolidate duplicated taxation administration provisions contained in regulations under various taxation Acts into a single set of regulations made under the Taxation Administration Act 1953; and
  • update the regulations to reflect changes proposed by Schedules 2 and 4 to the Treasury Legislation Amendment (Repeal Day) Bill 2014.

The closing date for submissions is Friday 6 February 2015.


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