Commonwealth Consolidated Acts

SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) TAXATION ACT 1987 - SECT 22

             (1)  The Governor‑General may make regulations, not inconsistent with this Act, prescribing matters:

                     (a)  required or permitted by this Act to be prescribed; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act;

and, in particular:

                     (e)  providing for exemptions from levy and for remissions of levy; and

                      (f)  providing for the manner of payment for levy and other amounts payable to the Commonwealth under this Act; and

                     (g)  providing for the refund (or other application) of overpayments.