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SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 2019 (F2019L00385) - REG 12

Repealed instrument continues to apply in relation to liabilities and entitlements

                   Despite the repeal of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997 , the provisions of that instrument, except for regulations 17 and 18, continue to apply in relation to:

                     (a)  calculating or determining amounts (including amounts of contributed amounts, surchargeable contributions and surcharge); and

                     (b)  the contents of statements under section 12 of the Act.

Note:          The topics of regulations 17 and 18 of the repealed instrument are dealt with in sections 10 and 11, respectively, of this instrument.



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