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