Commonwealth Numbered Regulations

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

TABLE OF PROVISIONS

   1.      Citation  
   2.      Definitions  
   3.      Member contributions statement-additional information (Act, subsection 12 (2))  
   4.      Contributed amounts paid/transferred out statement-additional information (Act, subsection 12 (3))  
   5.      Lump sum/pension payable statement-additional information (Act, subsection 12 (6))  
   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  
   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
           SCHEDULE 2
           SCHEDULE 3
           SCHEDULE 4
           SCHEDULE 5