Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) This regulation is made for section 252H of the Act.
(2) If the trustee of a superannuation entity that was a self managed superannuation fund at any time during the 1999 - 2000 year of income of the entity gives an annual return for that year of income of the entity before 1 July 2000, and the Act requires the return to be given to the Commissioner of Taxation, the trustee is taken to have complied with the requirement if the trustee gives the return to APRA.
(3) If the trustee of a superannuation entity mentioned in subregulation (1) pays, under a prescribed Act, an amount before 1 July 2000 in respect of the 1999 - 2000 year of income of the entity, and the Act requires the amount to be paid to the Commissioner of Taxation, the trustee is taken to have complied with the requirement if the trustee pays the amount to APRA rather than to the Commissioner.
(4) In subregulation (3):
"prescribed Act" has the same meaning as in section 252G of the Act.