Commonwealth Numbered Regulations Commonwealth Numbered RegulationsNote: A number of expressions used in this instrument are defined in the Act, including the following:
(a) assessment;
(b) Commissioner;
(c) late payment penalty;
(d) member;
(e) superannuation provider;
(f) surcharge.
In this instrument:
"ABN " has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .
"Act " means the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 .
"approved form " has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953.
"reporting day " means 15 January, 15 April and 15 July in each year.
"superannuation fund number " means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.
"tax file number " has the meaning given by section 202A of the Income Tax Assessment Act 1936 .