Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007

The Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007 is an Act of the Australian Parliament that imposes tax on excess untaxed roll-over amounts of superannuation benefits. The Act commencments on July 1, 2007, and provides for the calculation of the tax payable on such amounts. The tax rate is based on a percentage of the excess untaxed roll-over amount, with a temporary budget repair levy increasing the rate in a given year. The Act has been amended several times, including by the Superannuation (Excess Untaxed Roll-over Amounts Tax) Amendment (DisabilityCare Australia) Act 2013 and the Superannuation (Excess Untaxed Roll-over Amounts Tax) Amendment (Temporary Budget Repair Levy) Act 2014. The compilation includes details about the legislation history, amendment history, and uncommenced amendments.