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Act No. 97 of 1987 as amended, taking into account amendments up to Tribunals Amalgamation Act 2015
An Act relating to taxation in respect of certain superannuation funds, and for related purposes
Administered by: Treasury
Registered 05 Jul 2016
Start Date 01 Jul 2016
Table of contents.

Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

No. 97, 1987

Compilation No. 15

Compilation date:                              1 July 2016

Includes amendments up to:            Act No. 60, 2015

Registered:                                         5 July 2016

 

 

 

 

 

 

 

 

 

This compilation includes commenced amendments made by Act No. 59, 2015

About this compilation

This compilation

This is a compilation of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 that shows the text of the law as amended and in force on 1 July 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part I—Preliminary                                                                                                              1

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Interpretation....................................................................................... 1

3A......... Crown to be bound............................................................................. 2

Part III—Functions of the Commissioner of Taxation                                   3

9............ General administration of Act............................................................. 3

Part IIIAA—Collection of superannuation (self managed superannuation funds) supervisory levy    4

15DAA. Definitions.......................................................................................... 4

15DA.... Who is liable to pay levy..................................................................... 4

15DB.... When levy due for payment................................................................ 5

15DC.... General interest charge........................................................................ 5

15DF..... Remission of levy............................................................................... 5

15DH.... Exempting laws ineffective................................................................. 5

Part IV—Miscellaneous                                                                                                      7

16.......... Review of certain decisions................................................................. 7

17.......... Statements to accompany notification of decisions.............................. 8

22.......... Regulations......................................................................................... 9

Endnotes                                                                                                                                    10

Endnote 1—About the endnotes                                                                            10

Endnote 2—Abbreviation key                                                                                12

Endnote 3—Legislation history                                                                             13

Endnote 4—Amendment history                                                                           21

 


An Act relating to taxation in respect of certain superannuation funds, and for related purposes

Part IPreliminary

  

1  Short title

                   This Act may be cited as the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987.

2  Commencement

                   This Act shall come into operation on a day to be fixed by Proclamation.

3  Interpretation

             (1)  In this Act:

fund or unit trust affected by a reviewable decision, in relation to a reviewable decision, means the fund or unit trust in relation to which the decision was made.

reviewable decision means a decision of the Commissioner of Taxation under section 15DF.

trustee, in relation to a fund or trust, has the same meaning as in the Superannuation Industry (Supervision) Act 1993.

year of income, in relation to a fund or unit trust, means a period that is, for the purposes of the Tax Act, the year of income of the fund or unit trust that commenced on 1 July 1986 or a subsequent year of income.

3A  Crown to be bound

             (1)  This Act binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory.

             (2)  Nothing in this Act renders the Crown in right of the Commonwealth, of a State, of the Australian Capital Territory or of the Northern Territory liable to be prosecuted for an offence.

Part IIIFunctions of the Commissioner of Taxation

  

9  General administration of Act

                   Subject to any directions of the Minister, the Commissioner of Taxation shall have the general administration of this Act.

Note:          An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.

Part IIIAACollection of superannuation (self managed superannuation funds) supervisory levy

  

15DAA  Definitions

                   In this Part:

general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.

levy means the levy imposed by the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.

self managed superannuation fund has the meaning given by subsection 10(1) of the Superannuation Industry (Supervision) Act 1993.

superannuation entity has the meaning given by the Superannuation Industry (Supervision) Act 1993.

15DA  Who is liable to pay levy

             (1)  An entity is liable to pay a levy for a year of income in respect of a superannuation entity if:

                     (a)  the superannuation entity is a self managed superannuation fund at any time during the year of income; and

                     (b)  on the day on which the levy becomes due and payable (see section 15DB), the entity is a trustee of the superannuation entity.

             (2)  If, on that day, there is more than one trustee of the superannuation entity, those trustees are jointly and severally liable to pay the levy for that year of income in respect of the superannuation entity.

15DB  When levy due for payment

             (1)  Levy payable for a year of income in respect of a superannuation entity is due and payable on the day specified in the regulations for the purposes of this subsection.

          (1A)  Without limiting subsection (1), the regulations may provide that levy is due and payable on a day specified in a written notice given to a trustee of the superannuation entity by the Commissioner of Taxation.

             (2)  The specified day must not be earlier than 21 days after the day on which the notice is given.

15DC  General interest charge

                   If an amount of levy payable by a person remains unpaid after the time by which it is due and payable, the person is liable to pay the general interest charge on the unpaid amount for each day in the period that:

                     (a)  starts at the beginning of the day on which the amount of levy was due to be paid; and

                     (b)  ends at the end of the last day on which, at the end of the day, any of the following remains unpaid:

                              (i)  an amount of levy;

                             (ii)  general interest charge on an amount of levy.

Note:          The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953.

15DF  Remission of levy

                   The Commissioner of Taxation may remit the whole or a part of an amount of levy.

15DH  Exempting laws ineffective

             (1)  Nothing in a law passed before the commencement of this section exempts a person from liability to levy.

             (2)  A law, or a provision of a law, passed after the commencement of this section that purports to exempt a person from liability to pay taxes under laws of the Commonwealth or to pay certain taxes under those laws that include levy, other than a law or a provision that expressly exempts a person from liability to pay levy, is not to be construed as exempting the person from liability to pay levy.

Part IVMiscellaneous

  

16  Review of certain decisions

             (1)  The trustees of a fund or unit trust that is affected by a reviewable decision of the Commissioner of Taxation may, if dissatisfied with the decision, by notice given to the Commissioner of Taxation within the period of 21 days after the day on which the trustees of the fund or unit trust first receive notice of the decision, or within such further period as the Commissioner of Taxation allows, request the Commissioner of Taxation to reconsider the decision.

             (2)  There shall be set out in the request reasons for making the request.

             (3)  Upon receipt of the request, the Commissioner of Taxation shall reconsider the decision and may, subject to subsection (4), confirm or revoke the decision or vary the decision in such manner as the Commissioner of Taxation thinks fit.

             (4)  Where the Commissioner of Taxation does not confirm, revoke or vary a decision before the expiration of the period of 21 days after the day on which the Commissioner of Taxation received the request under subsection (1) to reconsider the decision, the Commissioner of Taxation shall, upon the expiration of that period, be deemed to have confirmed the decision under subsection (3).

             (5)  Where the Commissioner of Taxation confirms, revokes or varies a decision before the expiration of the period referred to in subsection (4), the Commissioner of Taxation shall, by notice served on the applicant, inform the applicant of the result of the reconsideration of the decision and the reasons for confirming, varying or revoking the decision, as the case may be.

             (6)  Applications may be made to the Administrative Appeals Tribunal for review of decisions of the Commissioner of Taxation that have been confirmed or varied under subsection (3).

             (7)  Where a decision is deemed, by reason of the operation of subsection (4), to be confirmed, section 29 of the Administrative Appeals Tribunal Act 1975 applies as if the prescribed time for making application for review of the decision were the period commencing on the day on which the decision is deemed to be confirmed and ending on the twenty‑eighth day after that day.

             (8)  Where a request is made under subsection (1) in respect of a reviewable decision, section 41 of the Administrative Appeals Tribunal Act 1975 applies as if the making of the request were the making of an application to the Administrative Appeals Tribunal for a review of that decision.

             (9)  The hearing of a proceeding relating to a reviewable decision shall take place in private and the Administrative Appeals Tribunal may, by order:

                     (a)  give directions as to the persons who may be present; and

                     (b)  give directions of a kind referred to in subsection 35(3) or (4) of the Administrative Appeals Tribunal Act 1975.

17  Statements to accompany notification of decisions

             (1)  Where notice in writing is given to the trustees of a fund or unit trust affected by a reviewable decision that the reviewable decision has been made, that notice shall include a statement to the effect that:

                     (a)  the trustees may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 16(1); and

                     (b)  the trustees may, subject to the Administrative Appeals Tribunal Act 1975, if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first‑mentioned decision, make application to the Administrative Appeals Tribunal for review of the decision so confirmed or varied.

             (2)  Where the Commissioner of Taxation confirms or varies a reviewable decision under subsection 16(3) and gives to the trustees of a fund or unit trust notice in writing of the confirmation or variation of the decision, that notice shall include a statement to the effect that the trustees or the person may, subject to the Administrative Appeals Tribunal Act 1975, if dissatisfied with the decision so confirmed or varied, make application to the Administrative Appeals Tribunal for review of the decision.

             (3)  Any failure to comply with the requirements of subsections (1) and (2) in relation to a reviewable decision or a decision under subsection 16(3) does not affect the validity of that decision.

22  Regulations

             (1)  The Governor‑General may make regulations, not inconsistent with this Act, prescribing matters:

                     (a)  required or permitted by this Act to be prescribed; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act;

and, in particular:

                     (e)  providing for exemptions from levy and for remissions of levy; and

                      (f)  providing for the manner of payment for levy and other amounts payable to the Commonwealth under this Act; and

                     (g)  providing for the refund (or other application) of overpayments.


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Occupational Superannuation Standards Act 1987

97, 1987

5 Nov 1987

21 Dec 1987 (see Gazette 1987, No. S347)

 

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

s. 6 and Parts IV, V (ss. 63–88): (a)
Remainder: Royal Assent

Taxation Laws Amendment Act (No. 2) 1989

97, 1989

30 June 1989

30 June 1989

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

s. 5(o): 18 Dec 1987
Remainder: (b)

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990

61, 1990

16 June 1990

ss. 3–6 and 8–12: 1 July 1990 (c)
s. 7: 30 June 1989 (c)

Taxation Laws Amendment Act (No. 5) 1990

135, 1990

28 Dec 1990

Part 4 (ss. 34–36): 25 Jan 1991 (d)

Occupational Superannuation Laws Amendment Act 1991

55, 1991

24 Apr 1991

24 Apr 1991

ss. 26–31

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

ss. 106, 108 and 109: Royal Assent (e)
s. 107: 24 June 1992 (e)

Superannuation Guarantee (Consequential Amendments) Act 1992

92, 1992

30 June 1992

1 July 1992

Taxation Laws Amendment Act (No. 3) 1992

98, 1992

30 June 1992

ss. 32–36: 1 July 1992
Remainder: Royal Assent

ss. 87(2), (3) and 88 (2), (3)

Taxation Laws Amendment (Superannuation) Act 1992

208, 1992

22 Dec 1992

ss. 1–3, 7–18, 34–46, 62, 63 and 72–93: Royal Assent
Remainder: 1 July 1994

ss. 69(2), (3), 71, 73 and 76
s. 69(1) (am. by 82, 1993, s. 79)
s. 69(4) (ad. by 208, 1993, s. 79)

as amended by

 

 

 

 

Superannuation Industry (Supervision) Consequential Amendments Act 1993

82, 1993

30 Nov 1993

ss. 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52–64: 1 Dec 1993
Remainder: 1 July 1994

Taxation Laws Amendment (Superannuation) Act 1993

7, 1993

27 May 1993

ss. 44–46 and 49–55: Royal Assent (f)
ss. 47 and 48: 30 July 1993 (see Gazette 1993, No. S230) (f)

ss. 46, 48, 49 and 55

Occupational Superannuation Standards Amendment Act 1993

84, 1993

30 Nov 1993

(g)

ss. 16 and 23

Taxation Laws Amendment Act (No. 3) 1993

118, 1993

24 Dec 1993

Part 6 (ss. 121–124): Royal Assent (h)

ss. 122 and 124

Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995

53, 1995

23 June 1995

1 July 1995

Superannuation Industry (Supervision) Legislation Amendment Act 1995

144, 1995

12 Dec 1995

Schedule 3: (i)

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Schedule 2 (Part 3) and Schedule 5: Royal Assent (j)

Sch. 5 (items 9, 10)

Workplace Relations and Other Legislation Amendment Act 1996

60, 1996

25 Nov 1996

Schedule 19 (item 37): Royal Assent (k)

s. 2(2) and (6) (am. by 77, 1996, Sch. 3 [items 1, 2])

as amended by

 

 

 

 

Workplace Relations and Other Legislation Amendment Act (No. 2) 1996

77, 1996

19 Dec 1996

Schedule 3 (items 1, 2): (l)

Retirement Savings Accounts (Consequential Amendments) Act 1997

62, 1997

28 May 1997

2 June 1997 s 2 and gaz 1997, No. S202)

Financial Sector Reform (Amendments and Transitional Provisions) Act 1998

54, 1998

29 June 1998

Sch 18 (items 5–35): 1 July 1998 (gaz 1998, No. S316) (m)

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Sch1 (items 342, 343): 1 July 1999 (n)

¾

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (item 38): 1 July 1999 (s 2(1) item 33)

Superannuation Legislation Amendment Act (No. 3) 1999

121, 1999

8 Oct 1999

Sch 2 (items 13–37, 42(1)): Royal Assent (o)

Sch. 2 (item 42(1))

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (item 31): 8 Oct 1999 (s 2(1) item 27)

Tax Laws Amendment (Simplified Superannuation) Act 2007

9, 2007

15 Mar 2007

Sch 5 (items 24–30): Royal Assent

Superannuation Legislation Amendment (Simplification) Act 2007

15, 2007

15 Mar 2007

Schedule3 (items 55–57): Royal Assent

Sch 3 (item 57)

Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007

154, 2007

24 Sept 2007

Sch 3 (item 13): Royal Assent

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

145, 2010

16 Dec 2010

Sch 2 (item 86): 17 Dec 2010

Superannuation Legislation Amendment (Reform of Self Managed Superannuation Funds Supervisory Levy Arrangements) Act 2013

55, 2013

28 May 2013

Sch 1 (items 4–10): 1 July 2013

Sch1 (items 9, 10)

Norfolk Island Legislation Amendment Act 2015

59. 2015

26 May 2015

Sch 2 (items 340, 341): 1 July 2016 (s 2(1) item 5)
Sch 2 (items 356–396); 18 June 2015 (s 2(1) item 6)

Sch 2 (items 356–396)

Tribunals Amalgamation Act 2015

60, 2015

26 May 2015

Sch 8 (item 43) and Sch 9 (items 1–16): 1 July 2015 (s 2(1) items 19, 22)

Sch 9 (items 1–16)

 

(a)             Subsection 2(2) of the Taxation Laws Amendment Act (No. 4) 1987 provides as follows:

                   (2)  Section 6 and Parts IV and V shall come into operation immediately after the commencement of the Occupational Superannuation Standards Act 1987.

                  The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 came into operation on 21 December 1987 (see Gazette 1987, No. S347).

(b)             Subsection 2(1) of the Taxation Laws Amendment (Superannuation) Act 1989 provides as follows:

                   (1)  Subject to this section, this Act commences, or shall be taken to have commenced, as the case requires, immediately after the commencement of the Taxation Laws Amendment Act (No. 2) 1989.

                  The Taxation Laws Amendment Act (No. 2) 1989 came into operation on 30 June 1989.

(c)              The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by sections 3–12 only of the Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990, subsections 2(2) and (4) of which provide as follows:

                   (2)  Section 7 is taken to have commenced on 30 June 1989.

                   (4)  The remaining provisions of this Act commence on 1 July 1990.

(d)             The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Part 4 (sections 34–36) only of the Taxation Laws Amendment Act (No. 5) 1990, subsection 2(2) of which provides as follows:

                   (2)  Part 4 commences on the 28th day after the day on which this Act receives the Royal Assent.

(e)              The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by sections 106–109 only of the Taxation Laws Amendment Act (No. 3) 1991, subsections 2(1) and (8) of which provide as follows:

                   (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                   (8)  If section 107 does not commence under subsection (7) within the period of 6 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.

(f)              The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by sections 44–55 only of the Taxation Laws Amendment (Superannuation) Act 1993, subsections 2(1) and (4) of which provide as follows:

                   (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                   (4)  Sections 47 and 48 commence on a day to be fixed by Proclamation.

(g)             Subsections 2(1) and (2) of the Occupational Superannuation Standards Amendment Act 1993 provide as follows:

                   (1)  Parts 1 and 2 commence immediately after the commencement of the amendments made by Division 2 of Part 3 of the Taxation Laws Amendment (Superannuation) Act 1992.

                   (2)  Parts 3 and 4 commence immediately after the commencement of the amendments made by Part 2.

                  Division 2 of Part 3 commenced on 1 July 1994.

(h)             The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Part 6 (sections 121–124) only of the Taxation Laws Amendment Act (No. 3) 1993, subsection 2(1) of which provides as follows:

                   (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(i)              The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 3 only of the Superannuation Industry (Supervision) Legislation Amendment Act 1995, subsection 2(2) of which provides as follows:

                   (2)  Subsection 4(3), Schedule 3 and items 3, 4, 8, 9, 14 to 21, 76, 82 and 85 of Schedule 4 commence:

                          (a)   on the day on which this Act receives the Royal Assent; or

                          (b)   immediately after the beginning of the day on which the Taxation Laws Amendment Act (No. 2) 1995 receives the Royal Assent;

                          whichever is the later to occur of those times.

                  The Taxation Laws Amendment Act (No. 2) 1995 received the Royal Assent on 16 December 1995.

(j)              The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 2 (Part 3) and Schedule 5 only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:

                   (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(k)              The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 19 (item 37) only of the Workplace Relations and Other Legislation Amendment Act 1996, subsection 2(1) of which provides as follows:

                   (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(l)              The Workplace Relations and Other Legislation Amendment Act 1996 was amended by Schedule 3 (items 1 and 2) only of the Workplace Relations and Other Legislation Amendment Act (No. 2) 1996, subsection 2(4) of which provides as follows:

                   (4)  The items of Schedule 3 are taken to have commenced immediately after the Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent.

                  The Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent on 19 December 1996.

(m)             The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 18 (items 5–35) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act 1998, subsection 2(2)(p) of which provides as follows:

                   (2)  The following provisions of this Act commence on the commencement of the Australian Prudential Regulation Authority Act 1998:

                          (p)   Schedule 18, other than the items amending the Australian Prudential Regulation Authority Act 1998.

(n)             The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 1 (items 342 and 343) only of the Taxation Laws Amendment Act (No. 3) 1999, subsection 2(3) of which provides as follows:

                   (3)  Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.

(o)             The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 2 (items 13–37) only of the Superannuation Legislation Amendment Act (No. 3) 1999, subsection 2(1) of which provides as follows:

                   (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

Endnote 4—Amendment history

 

Provision affected

How affected

Title.....................................

am No 97, 1989; No 84, 1993; No 62, 1997; No 54, 1998

Part I

 

s 1........................................

am No 84, 1993; No 54, 1998; No 121, 1999

s 3........................................

am No 138, 1987; Nos 97 and 105, 1989; No 61, 1990; No 55, 1991; Nos 92 and 208, 1992; Nos 7, 84 and 118, 1993; No 53, 1995; No 60, 1996 (md not incorp); No 62, 1997; No 54, 1998; No 121, 1999

s 3A.....................................

ad No 97, 1989

 

am No 55, 1991; No 59, 2015

s 4........................................

am No 138, 1987; No 97, 1989

 

rep No 84, 1993

s 5........................................

am No 138, 1987

 

rep No 84, 1993

s 6........................................

am No 138, 1987

 

rep No 84, 1993

s 6A.....................................

ad No 97, 1989

 

rep No 84, 1993

Part II heading......................

am No 97, 1989

 

rep No 84, 1993

Part II...................................

rep No 84, 1993

s 7........................................

am No 138, 1987; Nos 97 and 105, 1989; No 61, 1990; No 208, 1992

 

rep No 84, 1993

s 8........................................

am No 138, 1987; Nos 97 and 105, 1989; No 61, 1990

 

rep No 84, 1993

s 8A.....................................

ad No 97, 1989

 

am No 105, 1989

 

rep No 84, 1993

Part III

 

Part III heading....................

rs No 54, 1998; No 121, 1999

s 9........................................

am No 54, 1998; No 121, 1999;  No 145, 2010

Part IIIAAA.........................

ad No 62, 1997

 

rep No 54, 1998

s 10......................................

am No 138, 1987; No 97, 1989; No 92, 1992

 

rep No 84, 1993

 

ad No 62, 1997

 

rep No 54, 1998

s 11......................................

am No 138, 1987; No 97, 1989

 

rep No 84, 1993

 

ad No 62, 1997

 

rep No 54, 1998

s 12......................................

am No 138, 1987; No 55, 1991; No 92, 1992; No 7, 1993

 

rep No 84, 1993

 

ad No 62, 1997

 

rep No 54, 1998

s 12A...................................

ad No 7, 1993

 

rep No 84, 1993

s 13......................................

am No 55, 1991

 

rep No 84, 1993

 

ad No 62, 1997

 

rep No 54, 1998

s 14......................................

am No 138, 1987; No 55, 1991

 

rep No 84, 1993

 

ad No 62, 1997

 

rep No 54, 1998

s 15......................................

am No 55, 1991

 

rep No 84, 1993

 

ad No 62, 1997

 

rep No 54, 1998

s 15A...................................

ad No 138, 1987

 

rep No 84, 1993

 

ad No 62, 1997

 

rep No 54, 1998

s 15B, 15C...........................

ad No 97, 1989

 

am No 55, 1991

 

rep No 84, 1993

 

ad No 62, 1997

 

rep No 54, 1998

s 15CA.................................

ad No 55, 1991

 

rep No 84, 1993

s 15D...................................

ad No 105, 1989

 

am No 61, 1990; No 216, 1991

 

rep No 84, 1993

Part IIIAA

 

Part IIIAA heading...............

rs No 54, 1998; No 121, 1999

 

am No 55, 2013

Part IIIAA............................

ad No 55, 1991

s 15DAA..............................

ad No 84, 1993

 

am Nos 144 and 169, 1995; No 54, 1998; No 121, 1999; No 9, 2007; No 55, 2013

s 15DA................................

ad No 55, 1991

 

rs No 84, 1993

 

am No 54, 1998; No 121, 1999; No 154, 2007

 

rs No 55, 2013

s 15DB.................................

ad No 55, 1991

 

rs No 169, 1995

 

am No 54, 1998; No 121, 1999; No 55, 2013

s 15DC.................................

ad No 55, 1991

 

am No 169, 1995; No 121, 1999

 

rs No 9, 2007

s 15DD................................

ad No 55, 1991

 

rs No 9, 2007

 

rep No 15, 2007

s 15DE.................................

ad No 55, 1991

 

am No 54, 1998; No 121, 1999; No 9, 2007

 

rep No 15, 2007

 

rep No 15, 2007

s 15DF.................................

ad No 55, 1991

 

am No 169, 1995; No 54, 1998; No 121, 1999

 

rs No 9, 2007

s 15DG................................

ad No 55, 1991

 

am No 54, 1998

 

rep No 11, 1999

s 15DH................................

ad No 55, 1991

Part IIIAB............................

ad No 84, 1993

 

rep No 54, 1998

s 15DI–15DS.......................

ad No 84, 1993

 

rep No 54, 1998

Part IIIAC............................

ad No 84, 1993

 

rep No 53, 1995

s 15DT–15DZ......................

ad No 84, 1993

 

rep No 53, 1995

s15DZA, 15DZB..................

ad No 84, 1993

 

rep No 53, 1995

Part IIIA...............................

ad No 61, 1990

 

rep No 208, 1992

s 15E...................................

ad No 61, 1990

 

am No 135, 1990; No 216, 1991

 

rep No 208, 1992

s 15F....................................

ad No 61, 1990

 

am No 55, 1991

 

rep No 208, 1992

s 15G...................................

ad No 61, 1990

 

am No 55, 1991; No 7, 1993

 

rep No 208, 1992

s 15H...................................

ad No 61, 1990

 

am No 135, 1990

 

rep No 208, 1992

s 15J–15L............................

ad No 61, 1990

 

rep No 208, 1992

s 15M, 15N..........................

ad. No. 61, 1990

 

am No 98, 1992

 

rep No 208, 1992

s 15P....................................

ad No 61, 1990

 

rep No 208, 1992

s 15Q...................................

ad No 61, 1990

 

am No 55, 1991; No 98, 1992

 

rep No 208, 1992

s 15R...................................

ad No 61, 1990

 

rep No 208, 1992

s 15S....................................

ad No 61, 1990

 

am No 216, 1991

 

rep No 208, 1992

s 15T–15V...........................

ad No 61, 1990

 

rep No 208, 1992

Part IV

 

s 16......................................

am Nos 97 and 105, 1989; No 61, 1990; No 55, 1991; Nos 98 and 208, 1992; Nos 7 and 84, 1993; No 62, 1997; No 54, 1998; No 121, 1999; No 60, 2015

s 17......................................

am No 97, 1989; No 61, 1990; No 208, 1992; No 84, 1993; No 62, 1997; No 54, 1998; No 121, 1999

s 18......................................

am No 138, 1987; No 92, 1992; No 7, 1993

 

rep No 84, 1993

s 18A...................................

ad No 98, 1992

 

rep No 84, 1993

s 19......................................

am No 97, 1989; No 61, 1990

 

rep No 84, 1993

s 20......................................

am No 138, 1987; No 84, 1993

 

rep No 54, 1998

s 21......................................

am No 138, 1987

 

rep No 84, 1993

 

ad No 169, 1995

 

rep No 54, 1998

s 22......................................

am No 61, 1990; No 55, 1991; No 208, 1992; No 84, 1993; No 53, 1995; No 62, 1997; No 54, 1998; No 121, 1999