The Treasury Laws Amendment (2021 Measures No 6) Bill 2021was passed by Parliament without amendments on 2 September 2021 and received Royal Assent on 13 September 2021, as Act On 111 of 2021.

The Bill contains amendments to:

  • make refunds of large-scale electricity generation shortfall charges non-assessable non-exempt;
  • remove the requirement for certain super funds to provide an actuarial certificate when calculating exempt pension income; and
  • enable the sharing of super information in family law proceedings, leveraging ATO information. [LTN 170, 3/9/21]

[Tax Month – September 2021] 3.10.21