Federal Register of Legislation - Australian Government

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SLI 2012 No. 202 Regulations as made
This regulation amends the Retirement Savings Accounts Regulations 1997 to support the refund of superannuation excess concessional contributions measure recently made to the Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012.
Administered by: Treasury
Registered 20 Aug 2012
Tabling HistoryDate
Tabled HR21-Aug-2012
Tabled Senate21-Aug-2012
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Commonwealth Coat of Arms

Retirement Savings Accounts Amendment Regulation 2012 (No. 2)1

Select Legislative Instrument 2012 No. 202

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Retirement Savings Accounts Act 1997.

Dated 16 August 2012

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

WILLIAM RICHARD SHORTEN


1              Name of regulation

                This regulation is the Retirement Savings Accounts Amendment Regulation 2012 (No. 2).

2              Commencement

                This regulation commences on the day after it is registered.

3              Amendment of Retirement Savings Accounts Regulations 1997

                Schedule 1 amends the Retirement Savings Accounts Regulations 1997.


Schedule 1        Amendments

(section 3)

 

[1]           Paragraph 4.01B (3) (b)

omit

108 and 112

insert

108, 112 and 112A

[2]           Paragraph 4.26 (4) (a)

after

292-410

insert

or 292-420

[3]           Schedule 2, after item 112

insert

112A

The Commissioner of Taxation issues a release authority to a superannuation provider under subsection 292-420 (1) of the Income Tax Assessment Act 1997

Restrictions contained in subsections 292-420 (4), (5) and (7) of the Income Tax Assessment Act 1997


Note

1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.comlaw.gov.au.