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SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 - NOTES

Act No. 68 of 1997 as amended

This compilation was prepared on 25 September 2009
taking into account amendments up to Act No. 88 of 2009

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

  

  

  

Contents

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Interpretation ...................................................................................... 1

4............ Application of Act ............................................................................. 1

5............ Trustee taken not to be officer, authority or agent of the Commonwealth              2

6............ Directions by Finance Minister .......................................................... 2

7............ Discharge of liability of trustee .......................................................... 2

Notes                                                                                                                                               3

 

 

Notes to the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997

Note 1

The Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 as shown in this compilation comprises Act No. 68, 1997 amended as indicated in the Tables below.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Superannuation Contributions Tax (Application to the Commonwealth) Act 1997

68, 1997

5 June 1997

5 June 1997

 

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997

191, 1997

7 Dec 1997

Schedule 3: 5 June 1997 (a)

--

Tax Laws Amendment (2009 Measures No. 4) Act 2009

88, 2009

18 Sept 2009

Schedule 5 (items 231, 232): Royal Assent

--

(a)     The Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 was amended by Schedule 3 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997, subsection 2(2) of which provides as follows:

                 (2)   Schedule 3 is taken to have commenced on 5 June 1997, immediately after the commencement of the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997.

Table of Amendments

ad. = added or inserted   am. = amended   rep. = repealed   rs. = repealed and substituted

Provision affected

How affected

S. 3......................................

am. No. 191, 1997; No. 88, 2009

Heading to s. 6....................

am. No. 88, 2009

S. 6......................................

am. No. 88, 2009