Superannuation Contributions Tax (Assessment and Collection) Regulations 1997

No longer in force

Administered by

Department of the Treasury

This item is authorised by the following title:

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Superseded version

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View as made version

C2004H03402

01 July 2000 - 27 December 2002

This instrument was backcaptured in accordance with section 36 of the Legislative Instruments Act 2003.

For transitional arrangements relating to the repeal of these regulations, see sections 14 and 15 of the Superannuation Contributions Tax (Assessment and Collection) Regulations 2019.

Table of contents

1 Name of Regulations [see Note 1]
2 Definitions
2A Meaning of unfunded defined benefits superannuation scheme (Act s 43)
2E Interpretation
2F Meaning of contributed amounts — amounts attributable to interest — schemes without surplus (Act s 43)
2G Meaning of contributed amounts — amounts attributable to interest — schemes with surplus (Act s 43)
2H Meaning of contributed amounts — amounts credited, allocated or attributable to member (Act s 43)
2L Surchargeable contributions — member of defined benefits superannuation scheme — 1999–2000 financial year (Act s 8 (5) (a))
2M Surchargeable contributions — member of defined benefits superannuation scheme — 2000–2001 financial year and later years (Act s 8 (5) (a))
2N Meaning of non-accruing member
3 Member contributions statement — additional matters (Act, subsection 13 (2))
3A Contributed amounts paid/transferred out statement — additional matters (Act, subsection 13 (3) and paragraph 13 (4) (a))
3B Information to be given by a transferor superannuation provider (Act, paragraph 13 (4) (b))
3C Information to be given to a transferor superannuation provider (Act, subsection 13 (4A))
3D Assessment variation advice statement (Act, section 35)
3E Account reconciliation statement (Act, section 35)
4 Form of information to be given to the Commissioner
5 Where information is to be given
6 Change of superannuation provider’s address for service
7 How an address for service will be determined
8 Last known place of business or residence
9 Change or omission in information given to the Commissioner
10 Giving a tax file number statement to the Commissioner
11 Commissioner may cause information to be marked or annotated
12 Need to give information in the required form and manner
13 Commissioner may request information
14 Services of notices etc
15 Presumption as to signatures
16 Amounts of interest to be rounded down — surcharge debt accounts
17 Amounts remitted or refunded to be rounded up
18 Expenses for persons attending before the Commissioner (Act, subsection 39 (4))
- Schedule 1 Unfunded defined benefits superannuation schemes
  - Part 1 Commonwealth, State or Territory Acts
  - Part 2 Superannuation schemes established by, or operated under, trust deeds
- Schedule 2 Method for working out amount of surchargeable contributions
- Schedule 3 Member contributions statement — additional matters
- Schedule 4 Contributed amounts paid/transferred out statement — additional matters
- Schedule 5 Information to be given by a transferor superannuation provider to a destination superannuation provider
- Schedule 6 Information to be given by a destination superannuation provider to a transferor superannuation provider
- Schedule 7 Assessment variation advice statement
- Schedule 8 Account reconciliation statement
- Schedule 9 Tax file number statement
- Schedule 10 Scale of expenses
  - Notes to the REF Citation \*charformat \* MERGEFORMAT Superannuation Contributions Tax (Assessment and Collection) Regulations 1997

Superannuation Contributions Tax (Assessment and Collection) Regulations 1997 Citation change

Legislation text

Superannuation Contributions Tax (Assessment and Collection) Regulations 1997