Superannuation (Self Managed Superannuation Funds) Taxation Amendment Regulations 2007 (No. 1) (Cth)

Superannuation (Self Managed Superannuation Funds) Taxation Amendment Regulations 2007 (No. 1)¹

Select Legislative Instrument 2007 No. 76

I, PHILIP MICHAEL JEFFERY, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Superannuation (Self Managed Superannuation Funds)Taxation Act 1987.

Dated 29 March 2007

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

PETER CRAIG DUTTON

Minister for Revenue and Assistant Treasurer

1. Name of Regulations

These Regulations are the Superannuation (Self Managed Superannuation Funds) Taxation Amendment Regulations 2007 (No. 1).

1. Commencement

These Regulations commence on 1 July 2007.

1. Amendment of Superannuation (Self Managed Superannuation Funds)Taxation Regulations 1999

Schedule 1 amends the Superannuation (Self Managed Superannuation Funds)Taxation Regulations 1999.

1. Transitional

The amendment made by Schedule 1 applies in relation to:

(a)the 2007–08 year of income; and

(b)each subsequent year of income.

Schedule 1          Amendment

(regulation 3)

[1]          Regulation 5, including the note

omit

Note

1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See