Tax and Superannuation Laws Amendment (2012 Measures No 1) Bill 2012 – was enacted as Act No 75 of 2012 and contains amendments concerning: giving the Commissioner discretion to withhold “high risk” GST refunds; GST-free health supplies; GST treatment of appropriations; pause indexation of super concessional contributions cap; provide a refund option for excess super contributions up to $10,000; disclosure of superannuation information.
[LTN 123, 28/6]