Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 2019

- made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   3.      Authority  
   5.      Definitions  

   PART 2--PRESCRIPTIONS--FOR SPECIFIC ACT PROVISIONS

   6.      Marriage breakdown--creation of interest or transfer of amount  
   7.      Statement by superannuation provider who pays surcharge or advance instalment  
   8.      Meaning of unfunded defined benefits superannuation scheme  

   PART 3--GENERAL--INFORMATION REQUIREMENTS

   9.      Form of statement to be given to the Commissioner  
   10.     Change or omission in information given to the Commissioner  
   11.     Giving a tax file number statement to the Commissioner  

   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     Repealed instrument continues to apply in relation to liabilities and entitlements  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