Commonwealth Numbered Regulations

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

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   2.      Commencement  
   3.      Authority  
   4.      Schedules  
   5.      Definitions  

   PART 2--ADDITIONAL INFORMATION IN STATEMENTS BY SUPERANNUATION PROVIDERS

   6.      Statement in relation to superannuation benefit or payment split  

   PART 3--GENERAL INFORMATION REQUIREMENTS

   7.      Form of statement to be given to the Commissioner  
   8.      Change or omission in information given to the Commissioner  
   9.      Giving a tax file number statement to the Commissioner  

   PART 4--ROUNDING AMOUNTS

   10.     Surcharge debt accounts--amount of interest to be rounded down  
   11.     Amounts remitted or refunded to be rounded up  

   PART 5--TRANSITIONAL ARRANGEMENTS

           Division 1--Transitional matters relating to the repeal of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997

   12.     Repealed instrument continues to apply in relation to liabilities and entitlements  
   13.     Use of previously approved form