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Superannuation Contributions Tax (Assessment and Collection) Regulations 2019

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Superseded version

View latest version

F2019L00382

25 March 2019 - 27 September 2022

Table of contents

Part 1—Preliminary
Part 2—Prescriptions for specific Act provisions
Part 3—General information requirements
Part 4—Rounding amounts
- 12 Surcharge debt accounts—amount of interest to be rounded down
- 13 Amounts remitted or refunded to be rounded up
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  - 14 Repealed instrument continues to apply in relation to liabilities and entitlements
  - 15 Use of previously approved form
    - Schedule 1—Repeals
      - Superannuation Contributions Tax (Assessment and Collection) Regulations 1997