Military Superannuation and Benefits Amendment Regulations 2000 (No. 1) (Cth)

Military Superannuation and Benefits Amendment Regulations 2000 (No. 1)

Statutory Rules 2000 No. 144

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under theMilitary Superannuation and Benefits Act 1991.

Dated 21 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

ERIC ABETZ

Parliamentary Secretary for the Minister for Defence

Military Superannuation and Benefits Amendment Regulations 2000 (No. 1)1

Statutory Rules 2000 No. 1442

made under the

Military Superannuation and Benefits Act 1991

   

Contents

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1Name of Regulations

 These Regulations are the Military Superannuation and Benefits Amendment Regulations 2000 (No. 1).

2Commencement

 These Regulations commence on 1 July 2000.

3Amendment of Military Superannuation and Benefits Regulations

Schedule 1 amends the Military Superannuation and Benefits Regulations.

Schedule 1Amendments

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(regulation 3)

[1]Regulation 1

substitute

1Name of Regulations

 These Regulations are the Military Superannuation and Benefits Regulations 1992.

[2]After regulation 3

insert

4Specification 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.

Schedule 1Specified 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

Notes

1. These Regulations amend Statutory Rules 1992 No. 334.

2. Made by the Governor-General on 21 June 2000, and notified in the Commonwealth of Australia Gazette on 28 June 2000.