Federal Register of Legislation - Australian Government

Primary content

SLI 2014 No. 103 Regulations as made
This regulation amends the Superannuation Guarantee (Administration) Regulations 1993 and the Taxation Administration Regulations 1976 to ensure that superannuation is not payable by Green Army service providers to Green Army Programme participants and prescribes that Green Army allowance payments are subject to withholding for tax purposes.
Administered by: Treasury
Made 26 Jun 2014
Registered 27 Jun 2014
Tabled HR 08 Jul 2014
Tabled Senate 07 Jul 2014
Date of repeal 02 Jul 2014
Repealed by Division 1 of Part 5A of the Legislative Instruments Act 2003
Table of contents.

 

Tax and Superannuation Laws Amendment (Green Army Programme) Regulation 2014

 

Select Legislative Instrument No. 103, 2014

I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation.

Dated 26 June 2014

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Greg Hunt

Minister for the Environment

for the Treasurer

 

  

  


Contents

1............ Name of regulation.............................................................................. 1

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

3............ Authority............................................................................................. 1

4............ Schedule(s)......................................................................................... 1

Schedule 1—Amendments                                                                                                2

Superannuation Guarantee (Administration) Regulations 1993                      2

Taxation Administration Regulations 1976                                                           2

 


1  Name of regulation

                   This regulation is the Tax and Superannuation Laws Amendment (Green Army Programme) Regulation 2014.

2  Commencement

                   This regulation commences on the later of:

                     (a)  the day after it is registered; and

                     (b)  the day the Social Security Legislation Amendment (Green Army Programme) Act 2014 commences.

However, the regulation does not commence at all if the event mentioned in paragraph (b) does not occur.

3  Authority

                   This regulation is made under the following Acts:

                     (a)  the Superannuation Guarantee (Administration) Act 1992;

                     (b)  the Taxation Administration Act 1953.

4  Schedule(s)

                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1Amendments

  

Superannuation Guarantee (Administration) Regulations 1993

1  Subregulation 7AD(1) (at the end of the table)

Add:

 

4

Salary or wages consisting of a payment of green army allowance (within the meaning of the Social Security Act 1991)

Taxation Administration Regulations 1976

2  At the end of subregulation 44(1)

Add:

                   ; (d)  payments of green army allowance (within the meaning of the Social Security Act 1991).