MILITARY SUPERANNUATION AND BENEFITS REGULATIONS 1992 

- made under the Military Superannuation and Benefits Act 1991

- TABLE OF PROVISIONS

1.  Name of Regulations see Note 1]    
2.  Interpretation    
3.  Prescribed reason - section 40 of the Act    
4.  Specification of laws (Act s 24)    
SCHEDULE 1     Specified laws  

MILITARY SUPERANNUATION AND BENEFITS REGULATIONS 1992
- REG 1     Name of Regulations see Note 1] 

 
        These Regulations are the Military Superannuation and Benefits
Regulations 1992.

MILITARY SUPERANNUATION AND BENEFITS REGULATIONS 1992
- REG 2     Interpretation 

 
        In these Regulations, unless the contrary intention appears:

Act means the Military Superannuation and Benefits Act
1991.

MILITARY SUPERANNUATION AND BENEFITS REGULATIONS 1992
- REG 3     Prescribed reason - section 40 of the Act 

 
        For the purposes of paragraph 40(1)(c) of the Act, prescribed
reason includes the following:

        (a)  dismissal of the member from the Defence Force by a service tribunal for
an offence under Part III of the Defence Force Discipline Act 1982;
        (b)  discharge of an airman under paragraph 115 (1) (da) of the Air Force
Regulations;
        (c)  discharge of a soldier under paragraph 176 (1) (q) of the Australian
Military Regulations;
        (d)  discharge of a sailor under paragraph 38 (1) (h) of the Naval Forces
Regulations.

MILITARY SUPERANNUATION AND BENEFITS REGULATIONS 1992
- REG 4     Specification of laws (Act s 24) 

 
        For subsection 24 (3) of the Act, subsection 24 (1) of the
Act does not apply in relation to taxation under a law specified in
Schedule 1.

Note   Subsection 24 (1) of the Act limits
the extent to which the MSBS Board and Fund are subject to taxation under a law
of the Commonwealth (other than the Superannuation Contributions Tax
(Assessment and Collection) Act 1997, the Income Tax Assessment Act
1936, or the Income Tax Assessment Act 1997), or a law of a State or
Territory.
Under subsection 24 (3) of the Act, regulations may provide that
subsection 24 (1) does not apply in relation to taxation under a specified
law.

MILITARY SUPERANNUATION AND BENEFITS REGULATIONS 1992

- SCHEDULE 1     Specified laws

(regulation 4)

  

Item

Law

1

A
New Tax System (Goods and Services Tax) Act 1999

2

A
New Tax System (Goods and Services Tax) Regulations 1999

3

A
New Tax System (Goods and Services Tax Transition) Act 1999

4

Part
VI of the Taxation Administration Act 1953

MILITARY SUPERANNUATION AND BENEFITS REGULATIONS 1992

- NOTES

Compilation Information

[GRAPHIC]Military Superannuation and Benefits Regulations
1992
Statutory Rules 
1992
No. 
334
as amended
This compilation was prepared on 6 June 2003taking into account amendments
up to SR 2000 No. 144
Prepared by the Office of Legislative Drafting,Attorney-General's
Department, Canberra

MILITARY SUPERANNUATION AND BENEFITS REGULATIONS 1992

- NOTES

MILITARY SUPERANNUATION AND BENEFITS REGULATIONS 1992Notes to the Military Superannuation and Benefits Regulations 1992

Note 1
The Military Superannuation and Benefits Regulations 1992 (in force
under the Military Superannuation and Benefits Act 1991) as shown in
this compilation comprise Statutory Rules 1992 No. 334 amended as
indicated in the Tables below. 
Table of Statutory Rules

Year
and number

Date
of notification in Gazette

Date
ofcommencement

Application,
saving ortransitional provisions

1992
No. 334

27
Oct 1992

27
Oct 1992

2000
No. 144

28
June 2000

1
July 2000

--
Table
of Amendments

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

Provision
affected

How
affected

R.
1	

rs.
2000 No. 144

R.
4	

ad.
2000 No. 144

Schedule
1

Schedule
1	

ad.
2000 No. 144