Superannuation (Self Managed Superannuation Funds) Taxation Regulations 1999 (Cth)
made under the
This is a compilation of the
This compilation was prepared on 3 September 2013.
The notes at the end of this compilation
(the
The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.
If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.
If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.
Contents
These Regulations are the
Superannuation (Self Managed Superannuation Funds) Taxation Regulations 1999
These Regulations commence on gazettal.
In these Regulations:
Act means theSuperannuation (Self Managed Superannuation Funds) Taxation Act 1987 .
return lodgement day means the day when a return is lodged under section 35D of theSuperannuation Industry Supervision Act 1993 .
This Part is made for subsection 15DB(1) of the Act.
(1) This regulation applies to the levy for the year of income ending on 30 June 2015, and later years of income.
(2) The levy for a year of income is due and payable on the return lodgement day for the preceding year of income.
(3) The levy for the year of income in which a self managed superannuation fund elects to be regulated is due and payable on the return lodgement day for that year.
(1) This regulation applies to the levy for the year of income ending on 30 June 2014.
(2) The levy is due and payable in the following instalments:
(a) $130 on the return lodgement day for the year of income ending on 30 June 2013;
(b) $129 on the return lodgement day for the year of income ending on 30 June 2014.
(3) However, if a self managed superannuation fund elects, during the year of income ending on 30 June 2014, to be regulated, the levy is due and payable on the return lodgement day for the year of income ending on 30 June 2014.
The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Uncommenced amendments
Endnote 6—Modifications
Endnote 7—Misdescribed amendments
Endnote 8—Miscellaneous
If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.
The abbreviation key in this endnote sets out abbreviations that may be used in the endnotes.
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 the compiled law. The information includes commencement information for amending laws and details of 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 level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.
The effect of uncommenced amendments is not reflected in the text of the compiled law, but the text of the amendments is included in endnote 5.
If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.
An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.
Endnote 8 includes any additional information that may be helpful for a reader of the compilation.
ad = added or inserted | pres = present |
am = amended | prev = previous |
c = clause(s) | (prev) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expired or ceased to have effect | rep = repealed |
hdg = heading(s) | rs = repealed and substituted |
LI = Legislative Instrument | s = section(s) |
LIA = | Sch = Schedule(s) |
mod = modified/modification | Sdiv = Subdivision(s) |
No = Number(s) | SLI = Select Legislative Instrument |
o = order(s) | SR = Statutory Rules |
Ord = Ordinance | Sub-Ch = Sub-Chapter(s) |
orig = original | SubPt = Subpart(s) |
par = paragraph(s)/subparagraph(s) | |
/sub-subparagraph(s) |
1999 No 241 | 20 Oct 1999 ( | 20 Oct 1999 | |
2007 No 76 | 2 Apr 2007 ( | 1 July 2007 | r 4 |
116, 2013 | 13 June 2013 ( | 1 July 2013 | — |
hdg to Pt 1.............................. | ad No 116, 2013 |
r 3.......................................... | am No 116, 2013 |
Pt 2........................................ | ad No 116, 2013 |
r 4.......................................... | rs No 116, 2013 |
r 5.......................................... | rep 2007 No. 76 |
ad No 116, 2013 | |
r 6.......................................... | ad No 116, 2013 |
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