Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014, Excess Exploration Credit Tax Bill 2014
It gives me great pleasure to stand here in the House and give an overview of, and speak to, the Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014. The bill has its complexities. It has seven schedules to it. Schedule 1 provides for fairer taxation of excess, non-concessional superannuation contributions. Schedule 2…