Commonwealth Numbered Regulations

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 2019 (F2019L00382) - REG 8

Purpose of section

             (1)  This section declares superannuation schemes for the purposes of the definition of unfunded defined benefits superannuation scheme in section 43 of the Act.

Schemes under Commonwealth Acts

             (2)  A superannuation scheme established by, or operated under, any of the following Acts is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Defence Act 1903 ;

                     (b)  the Defence Force Retirement and Death Benefits Act 1973 ;

                     (c)  the Governor-General Act 1974 ;

                     (d)  the Judges' Pensions Act 1968 ;

                     (e)  the Military Superannuation and Benefits Act 1991 ;

                      (f)  the Parliamentary Contributory Superannuation Act 1948 ;

                     (g)  the Superannuation Act 1976 ;

                     (h)  the Superannuation Act 1990 .

Schemes under New South Wales legislation

             (3)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Judges' Pensions Act 1953 (NSW);

                     (b)  the Local Government and Other Authorities (Superannuation) Act 1927 (NSW);

                     (c)  the New South Wales Retirement Benefits Act 1972 (NSW);

                     (d)  the Parliamentary Contributory Superannuation Act 1971 (NSW);

                     (e)  the Police Regulation (Superannuation) Act 1906 (NSW);

                      (f)  the State Authorities Non-contributory Superannuation Act 1987 (NSW);

                     (g)  the State Authorities Superannuation Act 1987 (NSW);

                     (h)  the State Public Service Superannuation Act 1985 (NSW);

                      (i)  the Superannuation Act 1916 (NSW);

                      (j)  the Superannuation Administration Act 1996 (NSW);

                     (k)  the Transport Employees Retirement Benefits Act 1967 (NSW).

Schemes under Victorian legislation

             (4)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Attorney-General and Solicitor-General Act 1972 (Vic.);

                     (b)  the Constitution Act 1975 (Vic.);

                     (c)  the County Court Act 1958 (Vic.);

                     (d)  the Magistrates' Court Act 1989 (Vic.);

                     (e)  the Public Prosecutions Act 1994 (Vic.);

                      (f)  the State Employees Retirement Benefits Act 1979 (Vic.);

                     (g)  the State Superannuation Act 1988 (Vic.);

                     (h)  the Supreme Court Act 1986 (Vic.);

                      (i)  the Transport Superannuation Act 1988 (Vic.).

Schemes under Queensland legislation

             (5)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Governors (Salary and Pensions) Act 2003 (Qld);

                     (b)  the Judges (Pensions and Long Leave) Act 1957 (Qld);

                     (c)  the Superannuation (State Public Sector) Act 1990 (Qld).

Schemes under Western Australian legislation

             (6)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Judges' Salaries and Pensions Act 1950 (WA);

                     (b)  the Parliamentary Superannuation Act 1970 (WA);

                     (c)  the State Superannuation Act 2000 (WA).

Schemes under South Australian legislation

             (7)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Governors' Pensions Act 1976 (SA);

                     (b)  the Judges' Pensions Act 1971 (SA);

                     (c)  the Parliamentary Superannuation Act 1974 (SA);

                     (d)  the Police Superannuation Act 1990 (SA);

                     (e)  the Southern State Superannuation Act 2009 (SA);

                      (f)  the Superannuation Act 1988 (SA).

Schemes under Tasmanian legislation

             (8)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Judges' Contributory Pensions Act 1968 (Tas.);

                     (b)  the Retirement Benefits Act 1993 (Tas.);

                     (c)  the Retirement Benefits (Parliamentary Superannuation) Regulations 2012 (Tas.).

Schemes under Australian Capital Territory legislation

             (9)  A superannuation scheme established by, or operated under, the Legislative Assembly (Members' Superannuation) Act 1991 (ACT) is declared to be an unfunded defined benefits superannuation scheme.

Schemes under Northern Territory legislation

           (10)  A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  the Administrators Pension Act 1981 (NT);

                     (b)  the Legislative Assembly Members' Superannuation Fund Act 1979 (NT);

                     (c)  the Superannuation Act 1986 (NT);

                     (d)  the Supreme Court (Judges Pensions) Act 1980 (NT).

Schemes under trust deeds

           (11)  Each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:

                     (a)  Macquarie University Professorial Superannuation Scheme;

                     (b)  Northern Territory Police Supplementary Benefit Scheme;

                     (c)  Northern Territory Supplementary Superannuation Scheme;

                     (d)  The University of Wollongong Professorial Superannuation Scheme;

                     (e)  University of New England Professorial Superannuation Fund;

                      (f)  University of New South Wales Professorial Superannuation Fund.