Commonwealth Numbered Regulations

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TAX AND SUPERANNUATION LAWS AMENDMENT (2014 MEASURES NO. 1) REGULATION 2014 (SLI NO 6 OF 2014)

- Registered on FRLII: 19 Feb 2014
- Department:Treasury
- Description:This regulation amends the Income Tax Assessment Regulations 1997 and the Superannuation Guarantee (Administration) Regulations 1993 to prescribe an interim method for calculating the amount of an individual’s ‘defined benefit contributions’ for the purposes of Division 293 tax to enable the Commissioner of Taxation to determine an individual’s liability for the 2012-13 financial year, updates the lists of public sector superannuation schemes, and prescribes the Australian Taxation Office as an ‘approved clearing house’.

TABLE OF PROVISIONS

   1.      Name of regulation  
   2.      Commencement  
   3.      Authority  
   4.      Schedule(s)  
           SCHEDULE 1 Calculating defined benefit contributions
           SCHEDULE 2 Public sector superannuation funds
           SCHEDULE 3 Approved clearing houses


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