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SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 - NOTES

- made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997

Compilation Information

Superannuation Contributions Tax (Assessment and Collection) Regulations 1997

Statutory Rules 1997 No. 271 as amended
This compilation was prepared on 19 June 2003
taking into account amendments up to SR 2003 No. 130
Prepared by the Office of Legislative Drafting,
Attorney-General's Department, Canberra

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997
Notes to the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997

Note 1

The Superannuation Contributions Tax (Assessment and Collection) Regulations 1997 (in force under the Superannuation Contributions Tax (Assessment and Collection) Act 1997) as shown in this compilation comprise Statutory Rules 1997 No. 271 amended as indicated in the Tables below.

Table of Statutory Rules

Year and
number
Date of notification
in Gazette
Date of
commencement
Application, saving or
transitional provisions
1997 No. 271
24 Sept 1997
24 Sept 1997

1997 No. 370
15 Dec 1997
15 Dec 1997

1998 No. 196
30 June 1998
1 July 1998

2000 No. 149
28 June 2000
1 July 2000

2002 No. 217
12 Sept 2002
28 Dec 2002

2003 No. 130
19 June 2003
19 June 2003

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected
How affected
Part 1

R. 1
rs. 2000 No. 149
R. 2
am. 1997 No. 370; 1998 No. 196; 2000 No. 149
Note to R. 2
am. 2000 No. 149
R. 2A
ad. 2000 No. 149
Part 1A

Part 1A
ad. 2000 No. 149
R. 2E
ad. 2000 No. 149
R. 2F
ad. 2000 No. 149
R. 2G
ad. 2000 No. 149
R. 2H
ad. 2000 No. 149
Part 1B

Part 1B
ad. 2000 No. 149
R. 2L
ad. 2000 No. 149
R. 2M
ad. 2000 No. 149
R. 2N
ad. 2000 No. 149
R. 2O
ad. 2002 No. 217
Part 2

R. 3
am. 2000 No. 149
R. 3A
ad. 1997 No. 370

am. 2000 No. 149
R. 3B
ad. 1997 No. 370

am. 2000 No. 149
R. 3C
ad. 1997 No. 370

am. 2000 No. 149
R. 3D
ad. 1997 No. 370

am. 2000 No. 149
R. 3E
ad. 1997 No. 370

am. 2000 No. 149
Part 3

R. 4
am. 1997 No. 370
R. 5
am. 2000 No. 149
R. 10
am. 2000 No. 149
Part 4

R. 18
am. 2000 No. 149
Schedule 1

Schedule 1
rs. 2000 No. 149
Schedule 1A
ad. 1997 No. 370

rep. 2000 No. 149
Schedule 1B
ad. 1997 No. 370

rep. 2000 No. 149
Schedule 1C
ad. 1997 No. 370

rep. 2000 No. 149
Schedule 1D
ad. 1997 No. 370

rep. 2000 No. 149
Schedule 1E
ad. 1997 No. 370

rep. 2000 No. 149
Schedule 2

Schedule 2
rs. 2000 No. 149

am. 2003 No. 130
Schedule 3

Schedule 3
Renumbered as
Schedule 10
2000 No. 149
Schedule 3
ad. 2000 No. 149

am. 2003 No. 130
Schedule 4

Schedule 4
ad. 2000 No. 149

am. 2003 No. 130
Schedule 5

Schedule 5
ad. 2000 No. 149

am. 2003 No. 130
Schedule 6

Schedule 6
ad. 2000 No. 149
Schedule 7

Schedule 7
ad. 2000 No. 149
Schedule 8

Schedule 8
ad. 2000 No. 149
Schedule 9

Schedule 9
ad. 2000 No. 149
Schedule 10

Schedule 10
formerly Schedule 3
2000 No. 149