Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 (Cth)

Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

No. 97, 1987

Compilation No. 17

Compilation date: 21 February 2025

Includes amendments: Act No. 14, 2025

About this compilation

This compilation

This is a compilation of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

An Act relating to taxation in respect of certain superannuation funds, and for related purposes

Part IPreliminary 1Short title

This Act may be cited as the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987.

2Commencement

This Act shall come into operation on a day to be fixed by Proclamation.

3Interpretation

(1)
In this Act:
fund or unit trust affected by a reviewable decision, in relation to a reviewable decision, means the fund or unit trust in relation to which the decision was made.
reviewable decision means a decision of the Commissioner of Taxation under section 15DF.
trustee, in relation to a fund or trust, has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
year of income, in relation to a fund or unit trust, means a period that is, for the purposes of the Tax Act, the year of income of the fund or unit trust that commenced on 1 July 1986 or a subsequent year of income.

3ACrown to be bound

(1)
This Act binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory.
(2)
Nothing in this Act renders the Crown in right of the Commonwealth, of a State, of the Australian Capital Territory or of the Northern Territory liable to be prosecuted for an offence.

Part IIIFunctions of the Commissioner of Taxation 9General administration of Act

Subject to any directions of the Minister, the Commissioner of Taxation shall have the general administration of this Act.
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.

Part IIIAACollection of superannuation (self managed superannuation funds) supervisory levy 15DAADefinitions

In this Part:
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
levy means the levy imposed by the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.
self managed superannuation fund has the meaning given by subsection 10(1) of the Superannuation Industry (Supervision) Act 1993.
superannuation entity has the meaning given by the Superannuation Industry (Supervision) Act 1993.

15DAWho is liable to pay levy

(1)
An entity is liable to pay a levy for a year of income in respect of a superannuation entity if:
(a)
the superannuation entity is a self managed superannuation fund at any time during the year of income; and
(b)
on the day on which the levy becomes due and payable (see section 15DB), the entity is a trustee of the superannuation entity.
(2)
If, on that day, there is more than one trustee of the superannuation entity, those trustees are jointly and severally liable to pay the levy for that year of income in respect of the superannuation entity.

15DBWhen levy due for payment

(1)
Levy payable for a year of income in respect of a superannuation entity is due and payable on the day specified in the regulations for the purposes of this subsection.
(1A)
Without limiting subsection (1), the regulations may provide that levy is due and payable on a day specified in a written notice given to a trustee of the superannuation entity by the Commissioner of Taxation.
(2)
The specified day must not be earlier than 21 days after the day on which the notice is given.

15DCGeneral interest charge

If an amount of levy payable by a person remains unpaid after the time by which it is due and payable, the person is liable to pay the general interest charge on the unpaid amount for each day in the period that:
(a)
starts at the beginning of the day on which the amount of levy was due to be paid; and
(b)
ends at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i)
an amount of levy;
(ii)
general interest charge on an amount of levy.
Note: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953.

15DFRemission of levy

The Commissioner of Taxation may remit the whole or a part of an amount of levy.

15DHExempting laws ineffective

(1)
Nothing in a law passed before the commencement of this section exempts a person from liability to levy.
(2)
A law, or a provision of a law, passed after the commencement of this section that purports to exempt a person from liability to pay taxes under laws of the Commonwealth or to pay certain taxes under those laws that include levy, other than a law or a provision that expressly exempts a person from liability to pay levy, is not to be construed as exempting the person from liability to pay levy.

Part IVMiscellaneous 16Review of certain decisions

(1)
The trustees of a fund or unit trust that is affected by a reviewable decision of the Commissioner of Taxation may, if dissatisfied with the decision, by notice given to the Commissioner of Taxation within the period of 21 days after the day on which the trustees of the fund or unit trust first receive notice of the decision, or within such further period as the Commissioner of Taxation allows, request the Commissioner of Taxation to reconsider the decision.
(2)
There shall be set out in the request reasons for making the request.
(3)
Upon receipt of the request, the Commissioner of Taxation shall reconsider the decision and may, subject to subsection (4), confirm or revoke the decision or vary the decision in such manner as the Commissioner of Taxation thinks fit.
(4)
Where the Commissioner of Taxation does not confirm, revoke or vary a decision before the expiration of the period of 21 days after the day on which the Commissioner of Taxation received the request under subsection (1) to reconsider the decision, the Commissioner of Taxation shall, upon the expiration of that period, be deemed to have confirmed the decision under subsection (3).
(5)
Where the Commissioner of Taxation confirms, revokes or varies a decision before the expiration of the period referred to in subsection (4), the Commissioner of Taxation shall, by notice served on the applicant, inform the applicant of the result of the reconsideration of the decision and the reasons for confirming, varying or revoking the decision, as the case may be.
(6)
Applications may be made to the Administrative Review Tribunal for review of decisions of the Commissioner of Taxation that have been confirmed or varied under subsection (3).
(8)
If a request is made under subsection (1) in respect of a reviewable decision, section 32 (reviewable decision continues to operate unless Tribunal orders otherwise) of the Administrative Review Tribunal Act 2024 applies as if the making of the request were the making of an application to the Tribunal for a review of that decision.
(9)
An order must not be made under subsection 32(2) of the Administrative Review Tribunal Act 2024 in respect of a reviewable decision except by the Administrative Review Tribunal.
(10)
Despite section 69 (hearings to be in public unless practice directions or Tribunal order requires otherwise) of the Administrative Review Tribunal Act 2024, the hearing of a proceeding relating to a reviewable decision before the Administrative Review Tribunal is to be in private if the party who made the application requests that it be in private.

17Statements to accompany notification of decisions

(1)
Where notice in writing is given to the trustees of a fund or unit trust affected by a reviewable decision that the reviewable decision has been made, that notice shall include a statement to the effect that:
(a)
the trustees may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 16(1); and
(b)
the trustees may, subject to the Administrative Review Tribunal Act 2024, if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first‑mentioned decision, make application to the Administrative Review Tribunal for review of the decision so confirmed or varied.
(2)
Where the Commissioner of Taxation confirms or varies a reviewable decision under subsection 16(3) and gives to the trustees of a fund or unit trust notice in writing of the confirmation or variation of the decision, that notice shall include a statement to the effect that the trustees or the person may, subject to the Administrative Review Tribunal Act 2024, if dissatisfied with the decision so confirmed or varied, make application to the Administrative Review Tribunal for review of the decision.
(3)
Any failure to comply with the requirements of subsections (1) and (2) in relation to a reviewable decision or a decision under subsection 16(3) does not affect the validity of that decision.

22Regulations

(1)
The Governor‑General may make regulations, not inconsistent with this Act, prescribing matters:
(a)
required or permitted by this Act to be prescribed; or
(b)
necessary or convenient to be prescribed for carrying out or giving effect to this Act;
and, in particular:
(e)
providing for exemptions from levy and for remissions of levy; and
(f)
providing for the manner of payment for levy and other amounts payable to the Commonwealth under this Act; and
(g)
providing for the refund (or other application) of overpayments.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub‑subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub‑Ch = Sub‑Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3Legislation history

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Occupational Superannuation Standards Act 1987	97, 1987	5 Nov 1987	21 Dec 1987 (see Gazette 1987, No. S347)
Taxation Laws Amendment Act (No. 4) 1987	138, 1987	18 Dec 1987	s. 6 and Parts IV, V (ss. 63–88): (a) Remainder: Royal Assent	—
Taxation Laws Amendment Act (No. 2) 1989	97, 1989	30 June 1989	30 June 1989	—
Taxation Laws Amendment (Superannuation) Act 1989	105, 1989	30 June 1989	s. 5(o): 18 Dec 1987 Remainder: (b)	—
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990	61, 1990	16 June 1990	ss. 3–6 and 8–12: 1 July 1990 (c) s. 7: 30 June 1989 (c)	—
Taxation Laws Amendment Act (No. 5) 1990	135, 1990	28 Dec 1990	Part 4 (ss. 34–36): 25 Jan 1991 (d)	—
Occupational Superannuation Laws Amendment Act 1991	55, 1991	24 Apr 1991	24 Apr 1991	ss. 26–31
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	ss. 106, 108 and 109: Royal Assent (e) s. 107: 24 June 1992 (e)	—
Superannuation Guarantee (Consequential Amendments) Act 1992	92, 1992	30 June 1992	1 July 1992	—
Taxation Laws Amendment Act (No. 3) 1992	98, 1992	30 June 1992	ss. 32–36: 1 July 1992 Remainder: Royal Assent	ss. 87(2), (3) and 88 (2), (3)
Taxation Laws Amendment (Superannuation) Act 1992	208, 1992	22 Dec 1992	ss. 1–3, 7–18, 34–46, 62, 63 and 72–93: Royal Assent Remainder: 1 July 1994	ss. 69(2), (3), 71, 73 and 76 s. 69(1) (am. by 82, 1993, s. 79) s. 69(4) (ad. by 208, 1993, s. 79)
as amended by
Superannuation Industry (Supervision) Consequential Amendments Act 1993	82, 1993	30 Nov 1993	ss. 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52–64: 1 Dec 1993 Remainder: 1 July 1994	—
Taxation Laws Amendment (Superannuation) Act 1993	7, 1993	27 May 1993	ss. 44–46 and 49–55: Royal Assent (f) ss. 47 and 48: 30 July 1993 (see Gazette 1993, No. S230) (f)	ss. 46, 48, 49 and 55
Occupational Superannuation Standards Amendment Act 1993	84, 1993	30 Nov 1993	(g)	ss. 16 and 23
Taxation Laws Amendment Act (No. 3) 1993	118, 1993	24 Dec 1993	Part 6 (ss. 121–124): Royal Assent (h)	ss. 122 and 124
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995	53, 1995	23 June 1995	1 July 1995	—
Superannuation Industry (Supervision) Legislation Amendment Act 1995	144, 1995	12 Dec 1995	Schedule 3: (i)	—
Taxation Laws Amendment Act (No. 2) 1995	169, 1995	16 Dec 1995	Schedule 2 (Part 3) and Schedule 5: Royal Assent (j)	Sch. 5 (items 9, 10)
Workplace Relations and Other Legislation Amendment Act 1996	60, 1996	25 Nov 1996	Schedule 19 (item 37): Royal Assent (k)	s. 2(2) and (6) (am. by 77, 1996, Sch. 3 [items 1, 2])
as amended by
Workplace Relations and Other Legislation Amendment Act (No. 2) 1996	77, 1996	19 Dec 1996	Schedule 3 (items 1, 2): (l)	—
Retirement Savings Accounts (Consequential Amendments) Act 1997	62, 1997	28 May 1997	2 June 1997 s 2 and gaz 1997, No. S202)	—
Financial Sector Reform (Amendments and Transitional Provisions) Act 1998	54, 1998	29 June 1998	Sch 18 (items 5–35): 1 July 1998 (s 2(2)(p))	—
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Sch1 (items 342, 343): 1 July 1999 (s 2(3))	¾
as amended by
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Sch 6 (item 38): 1 July 1999 (s 2(1) item 33)	—
Superannuation Legislation Amendment Act (No. 3) 1999	121, 1999	8 Oct 1999	Sch 2 (items 13–37, 42(1)): 8 Oct 1999 (s 2(1))	Sch. 2 (item 42(1))
as amended by
Taxation Laws Amendment Act (No. 3) 2003	101, 2003	14 Oct 2003	Sch 6 (item 31): 8 Oct 1999 (s 2(1) item 27)	—
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Sch 5 (items 24–30): Royal Assent	—
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Schedule3 (items 55–57): Royal Assent	Sch 3 (item 57)
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007	154, 2007	24 Sept 2007	Sch 3 (item 13): Royal Assent	—
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Sch 2 (item 86): 17 Dec 2010	—
Superannuation Legislation Amendment (Reform of Self Managed Superannuation Funds Supervisory Levy Arrangements) Act 2013	55, 2013	28 May 2013	Sch 1 (items 4–10): 1 July 2013	Sch1 (items 9, 10)
Norfolk Island Legislation Amendment Act 2015	59, 2015	26 May 2015	Sch 2 (items 340, 341): 1 July 2016 (s 2(1) item 5) Sch 2 (items 356–396); 18 June 2015 (s 2(1) item 6)	Sch 2 (items 356–396)
as amended by
Territories Legislation Amendment Act 2016	33, 2016	23 Mar 2016	Sch 2 (items 1–3): 24 Mar 2016 (s 2(1) item 2)	—
Tribunals Amalgamation Act 2015	60, 2015	26 May 2015	Sch 8 (item 43) and Sch 9 (items 1–16): 1 July 2015 (s 2(1) items 19, 22)	Sch 9 (items 1–16)
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024	38, 2024	31 May 2024	Sch 1 (items 47, 72): 14 Oct 2024 (s 2(1) item 2)	—
Administrative Review Tribunal (Miscellaneous Measures) Act 2025	14, 2025	20 Feb 2025	Sch 2 (item 37): 21 Feb 2025 (s 2(1) item 2)	—

(a) Subsection 2(2) of the Taxation Laws Amendment Act (No. 4) 1987 provides as follows:
(2)
Section 6 and Parts IV and V shall come into operation immediately after the commencement of the Occupational Superannuation Standards Act 1987.
The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 came into operation on 21 December 1987 (see Gazette 1987, No. S347).
(b) Subsection 2(1) of the Taxation Laws Amendment (Superannuation) Act 1989 provides as follows:
(1)
Subject to this section, this Act commences, or shall be taken to have commenced, as the case requires, immediately after the commencement of the Taxation Laws Amendment Act (No. 2) 1989.
The Taxation Laws Amendment Act (No. 2) 1989 came into operation on 30 June 1989.
(c) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by sections 3–12 only of the Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990, subsections 2(2) and (4) of which provide as follows:

(2)
Section 7 is taken to have commenced on 30 June 1989.
(4)
The remaining provisions of this Act commence on 1 July 1990.
(d) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Part 4 (sections 34–36) only of the Taxation Laws Amendment Act (No. 5) 1990, subsection 2(2) of which provides as follows:
(2)
Part 4 commences on the 28th day after the day on which this Act receives the Royal Assent.
(e) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by sections 106–109 only of the Taxation Laws Amendment Act (No. 3) 1991, subsections 2(1) and (8) of which provide as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(8)
If section 107 does not commence under subsection (7) within the period of 6 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.
(f) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by sections 44–55 only of the Taxation Laws Amendment (Superannuation) Act 1993, subsections 2(1) and (4) of which provide as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(4)
Sections 47 and 48 commence on a day to be fixed by Proclamation.
(g) Subsections 2(1) and (2) of the Occupational Superannuation Standards Amendment Act 1993 provide as follows:
(1)
Parts 1 and 2 commence immediately after the commencement of the amendments made by Division 2 of Part 3 of the Taxation Laws Amendment (Superannuation) Act 1992.
(2)
Parts 3 and 4 commence immediately after the commencement of the amendments made by Part 2.
Division 2 of Part 3 commenced on 1 July 1994.
(h) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Part 6 (sections 121–124) only of the Taxation Laws Amendment Act (No. 3) 1993, subsection 2(1) of which provides as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(i) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 3 only of the Superannuation Industry (Supervision) Legislation Amendment Act 1995, subsection 2(2) of which provides as follows:
(2)
Subsection 4(3), Schedule 3 and items 3, 4, 8, 9, 14 to 21, 76, 82 and 85 of Schedule 4 commence:
(a)
on the day on which this Act receives the Royal Assent; or
(b)
immediately after the beginning of the day on which the Taxation Laws Amendment Act (No. 2) 1995 receives the Royal Assent;
whichever is the later to occur of those times.
The Taxation Laws Amendment Act (No. 2) 1995 received the Royal Assent on 16 December 1995.
(j) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 2 (Part 3) and Schedule 5 only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(k) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 19 (item 37) only of the Workplace Relations and Other Legislation Amendment Act 1996, subsection 2(1) of which provides as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(l) The Workplace Relations and Other Legislation Amendment Act 1996 was amended by Schedule 3 (items 1 and 2) only of the Workplace Relations and Other Legislation Amendment Act (No. 2) 1996, subsection 2(4) of which provides as follows:
(4)
The items of Schedule 3 are taken to have commenced immediately after the Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent.
The Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent on 19 December 1996.

Endnote 4Amendment history

Provision affected	How affected
Title...........................................	am No 97, 1989; No 84, 1993; No 62, 1997; No 54, 1998
Part I
s 1.............................................	am No 84, 1993; No 54, 1998; No 121, 1999
s 3.............................................	am No 138, 1987; Nos 97 and 105, 1989; No 61, 1990; No 55, 1991; Nos 92 and 208, 1992; Nos 7, 84 and 118, 1993; No 53, 1995; No 60, 1996 (md not incorp); No 62, 1997; No 54, 1998; No 121, 1999
s 3A...........................................	ad No 97, 1989
am No 55, 1991; No 59, 2015
s 4.............................................	am No 138, 1987; No 97, 1989
rep No 84, 1993
s 5.............................................	am No 138, 1987
rep No 84, 1993
s 6.............................................	am No 138, 1987
rep No 84, 1993
s 6A...........................................	ad No 97, 1989
rep No 84, 1993
Part II heading............................	am No 97, 1989
rep No 84, 1993
Part II........................................	rep No 84, 1993
s 7.............................................	am No 138, 1987; Nos 97 and 105, 1989; No 61, 1990; No 208, 1992
rep No 84, 1993
s 8.............................................	am No 138, 1987; Nos 97 and 105, 1989; No 61, 1990
rep No 84, 1993
s 8A...........................................	ad No 97, 1989
am No 105, 1989
rep No 84, 1993
Part III
Part III heading...........................	rs No 54, 1998; No 121, 1999
s 9.............................................	am No 54, 1998; No 121, 1999; No 145, 2010
Part IIIAAA...............................	ad No 62, 1997
rep No 54, 1998
s 10............................................	am No 138, 1987; No 97, 1989; No 92, 1992
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 11............................................	am No 138, 1987; No 97, 1989
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 12............................................	am No 138, 1987; No 55, 1991; No 92, 1992; No 7, 1993
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 12A.........................................	ad No 7, 1993
rep No 84, 1993
s 13............................................	am No 55, 1991
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 14............................................	am No 138, 1987; No 55, 1991
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 15............................................	am No 55, 1991
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 15A.........................................	ad No 138, 1987
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 15B, 15C.................................	ad No 97, 1989
am No 55, 1991
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 15CA.......................................	ad No 55, 1991
rep No 84, 1993
s 15D.........................................	ad No 105, 1989
am No 61, 1990; No 216, 1991
rep No 84, 1993
Part IIIAA
Part IIIAA heading......................	rs No 54, 1998; No 121, 1999
am No 55, 2013
Part IIIAA..................................	ad No 55, 1991
s 15DAA....................................	ad No 84, 1993
am Nos 144 and 169, 1995; No 54, 1998; No 121, 1999; No 9, 2007; No 55, 2013
s 15DA......................................	ad No 55, 1991
rs No 84, 1993
am No 54, 1998; No 121, 1999; No 154, 2007
rs No 55, 2013
s 15DB.......................................	ad No 55, 1991
rs No 169, 1995
am No 54, 1998; No 121, 1999; No 55, 2013
s 15DC.......................................	ad No 55, 1991
am No 169, 1995; No 121, 1999
rs No 9, 2007
s 15DD......................................	ad No 55, 1991
rs No 9, 2007
rep No 15, 2007
s 15DE.......................................	ad No 55, 1991
am No 54, 1998; No 121, 1999; No 9, 2007
rep No 15, 2007
rep No 15, 2007
s 15DF.......................................	ad No 55, 1991
am No 169, 1995; No 54, 1998; No 121, 1999
rs No 9, 2007
s 15DG......................................	ad No 55, 1991
am No 54, 1998
rep No 11, 1999
s 15DH......................................	ad No 55, 1991
Part IIIAB..................................	ad No 84, 1993
rep No 54, 1998
s 15DI–15DS..............................	ad No 84, 1993
rep No 54, 1998
Part IIIAC..................................	ad No 84, 1993
rep No 53, 1995
s 15DT–15DZ.............................	ad No 84, 1993
rep No 53, 1995
s15DZA, 15DZB.........................	ad No 84, 1993
rep No 53, 1995
Part IIIA.....................................	ad No 61, 1990
rep No 208, 1992
s 15E.........................................	ad No 61, 1990
am No 135, 1990; No 216, 1991
rep No 208, 1992
s 15F..........................................	ad No 61, 1990
am No 55, 1991
rep No 208, 1992
s 15G.........................................	ad No 61, 1990
am No 55, 1991; No 7, 1993
rep No 208, 1992
s 15H.........................................	ad No 61, 1990
am No 135, 1990
rep No 208, 1992
s 15J–15L...................................	ad No 61, 1990
rep No 208, 1992
s 15M, 15N................................	ad. No. 61, 1990
am No 98, 1992
rep No 208, 1992
s 15P..........................................	ad No 61, 1990
rep No 208, 1992
s 15Q.........................................	ad No 61, 1990
am No 55, 1991; No 98, 1992
rep No 208, 1992
s 15R.........................................	ad No 61, 1990
rep No 208, 1992
s 15S..........................................	ad No 61, 1990
am No 216, 1991
rep No 208, 1992
s 15T–15V.................................	ad No 61, 1990
rep No 208, 1992
Part IV
s 16............................................	am No 97, 1989; No 105, 1989; No 61, 1990; No 55, 1991; No 98, 1992; No 208, 1992; No 7, 1993; No 84, 1993; No 62, 1997; No 54, 1998; No 121, 1999; No 60, 2015; No 38, 2024; No 14, 2025
s 17............................................	am No 97, 1989; No 61, 1990; No 208, 1992; No 84, 1993; No 62, 1997; No 54, 1998; No 121, 1999; No 38, 2024
s 18............................................	am No 138, 1987; No 92, 1992; No 7, 1993
rep No 84, 1993
s 18A.........................................	ad No 98, 1992
rep No 84, 1993
s 19............................................	am No 97, 1989; No 61, 1990
rep No 84, 1993
s 20............................................	am No 138, 1987; No 84, 1993
rep No 54, 1998
s 21............................................	am No 138, 1987
rep No 84, 1993
ad No 169, 1995
rep No 54, 1998
s 22............................................	am No 61, 1990; No 55, 1991; No 208, 1992; No 84, 1993; No 53, 1995; No 62, 1997; No 54, 1998; No 121, 1999