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16 May 13 SMSF levy Bill awaits Royal Assent

On 16 May 2013, Superannuation Legislation Amendment (Reform of Self Managed Superannuation Funds Supervisory Levy Arrangements) Bill 2013 was passed by the Senate without amendment.

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 awaits Royal Assent.

 


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