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On 21 March 2013, Superannuation Legislation Amendment (Reform of Self Managed Superannuation Funds Supervisory Levy Arrangements) Bill 2013 was passed by the House of Representatives.

The Bill amends:

  • 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.

The Bill now moves to the Senate.


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