Military Superannuation and Benefits Regulations 1992 (Cth)

Military Superannuation and Benefits Regulations 1992

Statutory Rules 1992 No. 334 as amended

made under the

Military Superannuation and Benefits Act 1991

This compilation was prepared on 6 June 2003

taking into account amendments up to SR 2000 No. 144

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Contents

      1Name of Regulations [see Note 1]

 These Regulations are the Military Superannuation and Benefits Regulations 1992.

2Interpretation

 In these Regulations, unless the contrary intention appears:

Act means the Military Superannuation and Benefits Act 1991.

3Prescribed 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.

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 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 of commencement	Application, saving or transitional 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