Australian Government

Federal Register of Legislation

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 2019

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

Latest version

F2019L00385

25 March 2019

Table of contents

Part 1—Preliminary
Part 2—Additional information in statements by superannuation providers
- 6 Statement in relation to superannuation benefit or payment split
Part 3—General information requirements
Part 4—Rounding amounts
- 10 Surcharge debt accounts—amount of interest to be rounded down
- 11 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 (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997
  - 12 Repealed instrument continues to apply in relation to liabilities and entitlements
  - 13 Use of previously approved form
    - Schedule 1—Repeals
      - Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997