Australian Government

Federal Register of Legislation

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

Latest version

F2022C00987 (C01)

28 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  - 14 Repealed instrument continues to apply in relation to liabilities and entitlements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
Endnotes