Superannuation Contributions Tax (Assessment and Collection) Regulations 2019

made under the

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Compilation No. 1

Compilation date:                              28 September 2022

Includes amendments up to:            F2021L01893

Registered:                                         7 October 2022

About this compilation

This compilation

This is a compilation of the Superannuation Contributions Tax (Assessment and Collection) Regulations 2019 that shows the text of the law as amended and in force on 28 September 2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  

Contents

Part 1—Preliminary                                                                                                                                        1

1............ Name............................................................................................................................. 1

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

5............ Definitions..................................................................................................................... 1

Part 2—Prescriptions for specific Act provisions                                                                         2

6............ Marriage breakdown—creation of interest or transfer of amount.................................. 2

7............ Statement by superannuation provider who pays surcharge or advance instalment....... 2

8............ Meaning of unfunded defined benefits superannuation scheme.................................... 3

Part 3—General information requirements                                                                                     7

9............ Form of statement to be given to the Commissioner...................................................... 7

10.......... Change or omission in information given to the Commissioner.................................... 7

11.......... Giving a tax file number statement to the Commissioner............................................... 7

Part 4—Rounding amounts                                                                                                                       9

12.......... Surcharge debt accounts—amount of interest to be rounded down............................... 9

13.......... Amounts remitted or refunded to be rounded up........................................................... 9

Part 5—Transitional arrangements                                                                                                    10

Division 1—Transitional matters relating to the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997                                             10

14.......... Repealed instrument continues to apply in relation to liabilities and entitlements......... 10

15.......... Use of previously approved form................................................................................ 10

Endnotes                                                                                                                                                               11

Endnote 1—About the endnotes                                                                                                      11

Endnote 2—Abbreviation key                                                                                                          12

Endnote 3—Legislation history                                                                                                       13

Endnote 4—Amendment history                                                                                                     14

 

Part 1—Preliminary

  

1  Name

                   This instrument is the Superannuation Contributions Tax (Assessment and Collection) Regulations 2019.

3  Authority

                   This instrument is made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997.

5  Definitions

Note:          A number of expressions used in this instrument are defined in the Act, including the following:

(a)    advance instalment;

(b)    assessment;

(c)    Commissioner;

(d)    contributed amounts;

(e)    late payment penalty;

(f)    member;

(g)    superannuation provider;

(h)    surcharge (defined as an abbreviation for superannuation contributions surcharge).

                   In this instrument:

ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.

Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997.

approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.

reporting day means 15 January, 15 April and 15 July in each year.

superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.

tax file number has the meaning given by section 202A of the Income Tax Assessment Act 1936.

Part 2—Prescriptions for specific Act provisions

  

6  Marriage breakdown—creation of interest or transfer of amount

             (1)  Subsection (2) prescribes circumstances:

                     (a)  for the purposes of subparagraph 10A(1)(a)(ii) of the Act, in relation to the creation of an interest in a superannuation fund, an approved deposit fund or an RSA for a non‑member spouse; and

                     (b)  for the purposes of subparagraph 10A(1)(a)(iii) of the Act, in relation to the transfer of an amount to a superannuation fund, an approved deposit fund or an RSA for the benefit of a non‑member spouse.

             (2)  The circumstances are that the interest is created, or the amount is transferred, in such a way that, because of Division 2.2 of the Family Law (Superannuation) Regulations 2001, a later payment in respect of the superannuation interest of the member spouse would not be a splittable payment (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975).

Note:          Division 2.2 of the Family Law (Superannuation) Regulations 2001 sets out requirements in relation to the non‑member spouse’s entitlement under a superannuation agreement, flag lifting agreement or splitting order. If the requirements of the Division have been satisfied, any future payment would not be a splittable payment.

7  Statement by superannuation provider who pays surcharge or advance instalment

             (1)  For the purposes of section 35 of the Act, this section prescribes information that is required to be set out in a statement by a superannuation provider who makes a payment to the Commissioner of surcharge or advance instalment on a member’s surchargeable contributions for a financial year.

Account reconciliation on payment discharging deferred liability for surcharge

             (2)  If the statement relates to the payment of an amount under subsection 16(6) of the Act, the statement must include the following information:

                     (a)  the superannuation provider’s name, ABN, tax file number and superannuation fund number;

                     (b)  the date of the statement;

                     (c)  the amount of the payment that is surcharge on the surchargeable contributions of the member;

                     (d)  the amount (if any) of the payment that is interest under subsection 16(4) of the Act;

                     (e)  the amount (if any) of the payment that is interest under section 21 or 22 of the Act;

                      (f)  the total amount of the payment.

Assessment variation advice for other members or former members

             (3)  The statement must include the information required by subsection (4) if:

                     (a)  the superannuation provider has received notice of an assessment of surcharge or of a determination of advance instalment on a member or former member’s surchargeable contributions; and

                     (b)  the superannuation provider is not liable to pay the surcharge or the advance instalment; and

                     (c)  the superannuation provider has not included the information in relation to the assessment or determination in a previous statement.

             (4)  For the purposes of subsection (3), the following information is required:

                     (a)  the superannuation provider’s name, ABN, tax file number and superannuation fund number;

                     (b)  the date of the statement;

                     (c)  the name and contact details of an individual who is a contact person for the purposes of the assessment or determination;

                     (d)  the identification number given to the assessment or determination by the Commissioner;

                     (e)  the amount of surcharge assessed or advance instalment determined for which the superannuation provider is not liable;

                      (f)  the reason the superannuation provider is not liable for the surcharge or advance instalment;

                     (g)  if any of the contributed amounts in relation to the member have been paid to the member—the matters that would be required under subsection 13(3) of the Act in relation to a payment;

                     (h)  if any of the contributed amounts in relation to the member have been transferred to another superannuation provider—the matters that would be required under paragraph 13(4)(a) of the Act in relation to a transfer;

                      (i)  if the member has died—the date of death of the member.

8  Meaning of unfunded defined benefits superannuation scheme

Purpose of section

             (1)  This section declares superannuation schemes for the purposes of the definition of unfunded defined benefits superannuation scheme in section 43 of the Act.

Schemes under Commonwealth Acts

             (2)  A superannuation scheme established by, or operated under, any of the following Acts is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Defence Act 1903;

                     (b)  the Defence Force Retirement and Death Benefits Act 1973;

                     (c)  the Governor‑General Act 1974;

                     (d)  the Judges’ Pensions Act 1968;

                     (e)  the Military Superannuation and Benefits Act 1991;

                      (f)  the Parliamentary Contributory Superannuation Act 1948;

                     (g)  the Superannuation Act 1976;

                     (h)  the Superannuation Act 1990.

Schemes under New South Wales legislation

             (3)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Judges’ Pensions Act 1953 (NSW);

                     (b)  the Local Government and Other Authorities (Superannuation) Act 1927 (NSW);

                     (c)  the New South Wales Retirement Benefits Act 1972 (NSW);

                     (d)  the Parliamentary Contributory Superannuation Act 1971 (NSW);

                     (e)  the Police Regulation (Superannuation) Act 1906 (NSW);

                      (f)  the State Authorities Non‑contributory Superannuation Act 1987 (NSW);

                     (g)  the State Authorities Superannuation Act 1987 (NSW);

                     (h)  the State Public Service Superannuation Act 1985 (NSW);

                      (i)  the Superannuation Act 1916 (NSW);

                      (j)  the Superannuation Administration Act 1996 (NSW);

                     (k)  the Transport Employees Retirement Benefits Act 1967 (NSW).

Schemes under Victorian legislation

             (4)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Attorney‑General and Solicitor‑General Act 1972 (Vic.);

                     (b)  the Constitution Act 1975 (Vic.);

                     (c)  the County Court Act 1958 (Vic.);

                     (d)  the Magistrates’ Court Act 1989 (Vic.);

                     (e)  the Public Prosecutions Act 1994 (Vic.);

                      (f)  the State Employees Retirement Benefits Act 1979 (Vic.);

                     (g)  the State Superannuation Act 1988 (Vic.);

                     (h)  the Supreme Court Act 1986 (Vic.);

                      (i)  the Transport Superannuation Act 1988 (Vic.).

Schemes under Queensland legislation

             (5)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Governors (Salary and Pensions) Act 2003 (Qld);

                     (b)  the Judges (Pensions and Long Leave) Act 1957 (Qld);

                     (c)  the Superannuation (State Public Sector) Act 1990 (Qld).

Schemes under Western Australian legislation

             (6)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Judges’ Salaries and Pensions Act 1950 (WA);

                     (b)  the Parliamentary Superannuation Act 1970 (WA);

                     (c)  the State Superannuation Act 2000 (WA).

Schemes under South Australian legislation

             (7)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Governors’ Pensions Act 1976 (SA);

                     (b)  the Judges’ Pensions Act 1971 (SA);

                     (c)  the Parliamentary Superannuation Act 1974 (SA);

                     (d)  the Police Superannuation Act 1990 (SA);

                     (e)  the Southern State Superannuation Act 2009 (SA);

                      (f)  the Superannuation Act 1988 (SA).

Schemes under Tasmanian legislation

             (8)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Judges’ Contributory Pensions Act 1968 (Tas.);

                     (b)  the Retirement Benefits Act 1993 (Tas.);

                     (c)  the Retirement Benefits (Parliamentary Superannuation) Regulations 2012 (Tas.).

Schemes under Australian Capital Territory legislation

             (9)  A superannuation scheme established by, or operated under, the Legislative Assembly (Members’ Superannuation) Act 1991 (ACT) is declared to be an unfunded defined benefits superannuation scheme.

Schemes under Northern Territory legislation

           (10)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Administrators Pension Act 1981 (NT);

                     (b)  the Legislative Assembly Members’ Superannuation Fund Act 1979 (NT);

                     (c)  the Superannuation Act 1986 (NT);

                     (d)  the Supreme Court (Judges Pensions) Act 1980 (NT).

Schemes under trust deeds

           (11)  Each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  Macquarie University Professorial Superannuation Scheme;

                     (b)  Northern Territory Police Supplementary Benefit Scheme;

                     (c)  Northern Territory Supplementary Superannuation Scheme;

                     (d)  The University of Wollongong Professorial Superannuation Scheme;

                     (e)  University of New England Professorial Superannuation Fund;

                      (f)  University of New South Wales Professorial Superannuation Fund.

Part 3—General information requirements

  

9  Form of statement to be given to the Commissioner

                   A statement or other document to be given by a person to the Commissioner under the Act or this instrument, other than a statement under section 13 of the Act, must be in the approved form.

Note:          Section 14 of the Act provides for how information contained in a statement under section 13 of the Act is to be given.

10  Change or omission in information given to the Commissioner

             (1)  If at any time a superannuation provider becomes aware of a change or omission in any information given to the Commissioner for the purposes of the Act or this instrument, the provider must:

                     (a)  inform the Commissioner of the change; or

                     (b)  give the omitted information to the Commissioner;

as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.

             (2)  Information required by subsection (1) must be given:

                     (a)  if the provider becomes aware of the change or omission at least 30 days before the next reporting day—before that reporting day; or

                     (b)  if the provider becomes aware of the change or omission less than 30 days before the next reporting day—before the reporting day after the next reporting day.

11  Giving a tax file number statement to the Commissioner

             (1)  If:

                     (a)  a superannuation provider has given information to the Commissioner for the purposes of the Act or this instrument in relation to a member; and

                     (b)  the member did not quote the member’s tax file number to the provider in connection with the operation or possible future operation of the Act before the information was given; and

                     (c)  the Commissioner has not informed the provider of the member’s tax file number; and

                     (d)  the member later quotes the tax file number to the provider in connection with the operation or possible future operation of the Act;

the provider must give a statement to the Commissioner that includes the information required by subsection (2).

             (2)  For the purposes of subsection (1), the following information is required:

                     (a)  the superannuation provider’s name, ABN, tax file number and superannuation fund number;

                     (b)  the date of the statement;

                     (c)  the member’s name and date of birth;

                     (d)  the address of the member’s place of residence or place of business or employment;

                     (e)  if the address of the member’s place of business or employment is given—the name (and any trading name) of the place of business or employment;

                      (f)  the member’s tax file number.

             (3)  The statement must be given to the Commissioner:

                     (a)  if the tax file number is quoted to the provider at least 30 days before the next reporting day—before that reporting day; or

                     (b)  if the tax file number is quoted to the provider less than 30 days before the next reporting day—before the reporting day after the next reporting day.

             (4)  However, if an assessment for the member is given to the provider after the tax file number is quoted but before the day on which the surcharge becomes payable, the provider must give the statement to the Commissioner before the earlier of:

                     (a)  the day on which the surcharge becomes payable; and

                     (b)  the reporting day before which the statement must otherwise be given under subsection (3).

Note:          Superannuation providers must comply with any rules relating to tax file number information issued by the Privacy Commissioner under section 17 of the Privacy Act 1988.

Part 4—Rounding amounts

  

12  Surcharge debt accounts—amount of interest to be rounded down

                   If interest calculated under subsection 16(4) of the Act for a member’s account is an amount of whole dollars and an amount of cents, the amount of cents is to be disregarded.

13  Amounts remitted or refunded to be rounded up

                   If an amount of any of the following that is to be refunded or remitted under the Act is not a multiple of 5 cents, the amount is to be increased to the nearest multiple of 5 cents:

                     (a)  surcharge;

                     (b)  advance instalment;

                     (c)  general interest charge payable under section 21 or 22 of the Act;

                     (d)  late payment penalty.

Part 5—Transitional arrangements

Division 1—Transitional matters relating to the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997

14  Repealed instrument continues to apply in relation to liabilities and entitlements

                   Despite the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997, the provisions of that instrument, except for regulations 2O, 16 and 17, continue to apply in relation to:

                     (a)  calculating or determining amounts (including amounts of contributed amounts, surchargeable contributions and surcharge); and

                     (b)  the contents of statements under section 13 of the Act.

Note:          The topics of regulations 2O, 16 and 17 of the repealed instrument are dealt with in sections 6, 12 and 13, respectively, of this instrument.

15  Use of previously approved form

             (1)  This section applies to a form for a kind of information to be given by a person to the Commissioner under the Act or the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997 (the old Regulations) that was, immediately before the repeal of the old Regulations, specified or approved by the Commissioner.

             (2)  The form is taken to have been approved in writing by the Commissioner, at the commencement of this instrument, for the purposes of a statement or document containing that kind of information to be given by a person to the Commissioner under the Act or this instrument.

             (3)  If the form does not require a declaration by any person, then a statement or other document given to the Commissioner in that form does not need to comply with the requirement for a declaration in paragraph 388‑50(1)(b) in Schedule 1 to the Taxation Administration Act 1953 in order to be in the approved form for the purposes of section 9 of this instrument.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub‑subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub‑Ch = Sub‑Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

 

Endnote 3—Legislation history

 

Name	Registration	Commencement	Application, saving and transitional provisions
Superannuation Contributions Tax (Assessment and Collection) Regulations 2019	25 Mar 2019 (F2019L00382)	1 Apr 2019 (s 2(1) item 1)
Superannuation Legislation Amendment (Western Australia De Facto Superannuation Splitting) Regulations 2021	23 Dec 2021 (F2021L01893)	Sch 1 (item 172): 28 Sep 2022 (s 2(1) item 1)	—

 

Endnote 4—Amendment history

 

Provision affected	How affected
Part 1
s 2.............................................	rep LA s 48D
s 4.............................................	rep LA s 48C
Part 2
s 6.............................................	am F2021L01893
Schedule 1................................	rep LA s 48C