Federal Register of Legislation - Australian Government

Primary content

SR 2000 No. 154 Regulations as made
Principal Regulations
Administered by: Finance
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 01 Jul 2011
Repealed by Superannuation Legislation (Public Sector Superannuation Schemes) Amendment Regulations 2011 (No. 1)
Table of contents.

Superannuation (CSS) (Liability to Taxation) Regulations 2000

Statutory Rules 2000 No. 154

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 Superannuation Act 1976.

Dated 21 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

JOHN FAHEY


Superannuation (CSS) (Liability to Taxation) Regulations 2000

Statutory Rules 2000 No. 1541

made under the

 

 

 

Contents

                                                                                                                 Page

                        1  Name of Regulations                                                         2

                        2  Commencement                                                                2

                        3  Definition                                                                          2

                        4  Specification of laws (Act s 42)                                          2

Schedule 1           Specified laws                                                                  3

 


Do not delete : Part placeholder

Do not delete : Division placeholder

1              Name of Regulations

                These Regulations are the Superannuation (CSS) (Liability to Taxation) Regulations 2000.

2              Commencement

                These Regulations commence on 1 July 2000.

3              Definition

                In these Regulations:

Act means the Superannuation Act 1976.

4              Specification of laws (Act s 42)

                For the purposes of subsection 42 (5B) of the Act, subsection 42 (5A) of the Act does not apply in relation to taxation under a law specified in Schedule 1.

Note   Subsection 42 (5A) of the Act limits the extent to which the CSS 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 42 (5B) of the Act, regulations may provide that subsection 42 (5A) does not apply in relation to taxation under a specified law.


Schedule 1        Specified laws

Do not delete : Schedule Part placeholder

(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

Note

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