By His Excellency's Command
Stuart Robert
Assistant Treasurer
Contents
Part 1--Preliminary 1
1............ Name............................................................................................................................. 1
2............ Commencement............................................................................................................. 1
3............ Authority....................................................................................................................... 1
4............ Schedules...................................................................................................................... 1
5............ Definitions..................................................................................................................... 1
Part 2--Additional information in statements by superannuation providers 3
6............ Statement in relation to superannuation benefit or payment split................................... 3
Part 3--General information requirements 4
7............ Form of statement to be given to the Commissioner...................................................... 4
8............ Change or omission in information given to the Commissioner.................................... 4
9............ Giving a tax file number statement to the Commissioner............................................... 4
Part 4--Rounding amounts 6
10.......... Surcharge debt accounts--amount of interest to be rounded down............................... 6
11.......... Amounts remitted or refunded to be rounded up........................................................... 6
Part 5--Transitional arrangements 7
Division 1--Transitional matters relating to the repeal of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997 7
12.......... Repealed instrument continues to apply in relation to liabilities and entitlements........... 7
13.......... Use of previously approved form.................................................................................. 7
Schedule 1--Repeals 8
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997 8