Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Amendment Regulations 2003 (No. 1) (Cth)

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Amendment Regulations 2003 (No. 1)1

Statutory Rules 2003 No. 1312

I, GUY STEPHEN MONTAGUE GREEN, Administrator of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.

Dated 12 June 2003

G. S. M. GREEN

Administrator

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

1Name of Regulations

These Regulations are the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Amendment Regulations 2003 (No. 1).

2Commencement

These Regulations commence on gazettal.

3Amendment of Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997

Schedule 1 amends the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997.

Schedule 1Amendments

(regulation 3)

  

[1]Schedule 1, clause 2, formula

omit

(H + H(1))

insert

H

[2]Schedule 1, clause 2, definition of H

omit

and before 20 August 2001

[3]Schedule 1, clause 2, definition of H (1)

omit

[4]Schedule 2, item 506

substitute

506 Post 20 August 1996 component of employer eligible termination payment rolled over on or after 1 July 1997*

Notes

1. These Regulations amend Statutory Rules 1997 No. 371, as amended by 1998 No. 197; 2000 No. 150; 2002 No. 218.

2. Notified in the Commonwealth of Australia Gazette