Commonwealth Consolidated Regulations

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997

- made under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

TABLE OF PROVISIONS

           Table of Amendments

   PART 1--PRELIMINARY

   1.      Name of Regulations [see Note 1]  
   2.      Definitions  

   PART 1A--CONTRIBUTED AMOUNTS

   2E.     Interpretation  
   2F.     Meaning of contributed amounts — amounts attributable to interest — schemes without surplus (Act s 38)  
   2G.     Meaning of contributed amounts — amounts attributable to interest — schemes with surplus (Act s 38)  
   2H.     Meaning of contributed amounts — amounts credited, allocated or attributable to member (Act s 38)  

   PART 1B--SURCHARGEABLE CONTRIBUTIONS

   2L.     Surchargeable contributions — member of defined benefits superannuation scheme — 1999-2000 financial year (Act s 9 (6) (a))  
   2M.     Surchargeable contributions — member of defined benefits superannuation scheme — 2000-2001 financial year and later years (Act s 9 (6) (a))  
   2N.     Meaning of non-accruing member  

   PART 2--STATEMENTS BY SUPERANNUATION PROVIDERS ADDITIONAL

   3.      Member contributions statement — additional information (Act, subsection 12 (2))  
   4.      Contributed amounts paid statement — additional information (Act s 12 (3))  
   5.      Lump sum/pension payable statement — additional information (Act, subsection 12 (6))  

   PART 3--INFORMATION GENERALLY

   6.      Form of information to be given to the Commissioner  
   7.      Where information is to be given  
   8.      How an address for service will be determined  
   9.      Last known place of business or residence  
   10.     Change or omission in information given to the Commissioner  
   11.     Giving a tax file number statement to the Commissioner  
   12.     Commissioner may cause information to be marked or annotated  
   13.     Need to give information in the required form and manner  
   14.     Commissioner may request information  

   PART 4--MISCELLANEOUS

   15.     Services of notices etc  
   16.     Presumption as to signatures  
   17.     Amounts of interest to be rounded down — surcharge debt accounts  
   18.     Amounts remitted or refunded to be rounded up  
   19.     Expenses for persons attending before the Commissioner (Act, subsection 32 (4))  
           SCHEDULE 1 Method for working out amount of surchargeable contributions
           SCHEDULE 2 Member contributions statement - additional matters
           SCHEDULE 3 Contributed amounts paid statement - additional information
           SCHEDULE 4 Tax file number statement
           SCHEDULE 5 Scale of expenses