Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Amendment Regulations 2002 (No. 1)1
Statutory Rules 2002 No. 2182
I, PETER JOHN HOLLINGWORTH, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.
Dated 5 September 2002
PETER HOLLINGWORTH
Governor-General
By His Excellency’s Command
HELEN COONAN
Minister for Revenue and Assistant Treasurer

1	Name of Regulations
		These Regulations are the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Amendment Regulations 2002 (No. 1).
2	Commencement
		These Regulations commence on the commencement of the Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001.
3	Amendment of Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997
		Schedule 1 amends the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997.

Schedule 1	Amendments
(regulation 3)
  
[1]	Paragraph 4 (2) (a)
omit
paragraphs 12 (3) (a), (b) and (c)
insert
paragraphs 12 (3) (c), (d) and (e)
[2]	Paragraph 4 (2) (b)
omit
paragraph 12 (3) (d)
insert
paragraph 12 (3) (f)
[3]	Regulation 5
omit
paragraphs 12 (6) (a), (b) and (c)
insert
paragraphs 12 (6) (c), (d) and (e)
[4]	Schedule 3, item 402
substitute
402	Either:	
		(a)	if there is not a payment split under the Family Law Act 1975 in respect of the benefit — the amount representing 15% of the employer financed component of the part of the benefit payable to the member that accrued after 20 August 1996*; or	
		(b)	if there is a payment split under the Family Law Act 1975 in respect of the benefit — the amount representing 15% of the employer financed component of that part of the benefit that:
	(i)	would have been payable to the member but for the payment split; and
	(ii)	accrued after 20 August 1996*	

Notes
1.	These Regulations amend Statutory Rules 1997 No. 371, as amended by 1998 No. 197; 2000 No. 150.
2.	Notified in the Commonwealth of Australia Gazette on 12 September 2002.