Federal Register of Legislation - Australian Government

Primary content

SR 2000 No. 144 Regulations as made
These Regulations amend the Military Superannuation and Benefits Regulations.
Administered by: Defence
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Tabling HistoryDate
Tabled HR14-Aug-2000
Tabled Senate14-Aug-2000
Gazetted 28 Jun 2000
Date of repeal 19 Mar 2014
Repealed by Defence (Spent and Redundant Instruments) Repeal Regulation 2014
Table of contents.

Military Superannuation and Benefits Amendment Regulations 2000 (No. 1)

Statutory Rules 2000 No. 144

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Military Superannuation and Benefits Act 1991.

Dated 21 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

ERIC ABETZ


Military Superannuation and Benefits Amendment Regulations 2000 (No. 1)1

Statutory Rules 2000 No. 1442

made under the

 

 

 

Contents

                                                                                                                 Page

                        1  Name of Regulations                                                         2

                        2  Commencement                                                                2

                        3  Amendment of Military Superannuation and Benefits Regulations        2

Schedule 1           Amendments                                                                    3

 


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1              Name of Regulations

                These Regulations are the Military Superannuation and Benefits Amendment Regulations 2000 (No. 1).

2              Commencement

                These Regulations commence on 1 July 2000.

3              Amendment of Military Superannuation and Benefits Regulations

                Schedule 1 amends the Military Superannuation and Benefits Regulations.

 


Schedule 1        Amendments

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(regulation 3)

[1]         Regulation 1

substitute

1              Name of Regulations

                These Regulations are the Military Superannuation and Benefits Regulations 1992.

[2]         After regulation 3

insert

4              Specification of laws (Act s 24)

                For subsection 24 (3) of the Act, subsection 24 (1) of the Act does not apply in relation to taxation under a law specified in Schedule 1.

Note   Subsection 24 (1) of the Act limits the extent to which the MSBS Board and Fund are subject to taxation under a law of the Commonwealth (other than the Superannuation Contributions Tax (Assessment and Collection) Act 1997, the Income Tax Assessment Act 1936, or the Income Tax Assessment Act 1997), or a law of a State or Territory.

Under subsection 24 (3) of the Act, regulations may provide that subsection 24 (1) does not apply in relation to taxation under a specified law.

Schedule 1        Specified laws

(regulation 4)

Item

Law

1

A New Tax System (Goods and Services Tax) Act 1999

2

A New Tax System (Goods and Services Tax) Regulations 1999

3

A New Tax System (Goods and Services Tax Transition) Act 1999

4

Part VI of the Taxation Administration Act 1953

Notes

1.       These Regulations amend Statutory Rules 1992 No. 334.

2.       Made by the Governor-General on 21 June 2000, and notified in the Commonwealth of Australia Gazette on 28 June 2000.