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SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 2019 (F2019L00385) - NOTES

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

 


  



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