Document ID: chunk:federal_register_of_legislation:C2025C00134:section:252g:p3
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 252G (pt 3/3)
Character Range: 886120–887020

a superannuation fund is taken to be under an obligation to give a return, report or information to APRA rather than to the Commissioner of Taxation, or to the Commissioner of Taxation rather than to APRA;
 (b) prescribing that, in specified circumstances, an amount is taken to be payable by a trustee of a superannuation fund to APRA rather than to the Commissioner of Taxation, or to the Commissioner of Taxation rather than to APRA.

Definitions
 (6) In this section:
amount means an amount of levy or an amount of late payment penalty.
designated year of income means the 1999‑2000 year of income or a later year of income.
prescribed Act means the following:
 (a) the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987;
 (b) the Financial Institutions Supervisory Levies Collection Act 1998;
 (c) any other Act prescribed by the regulations for the purposes of this paragraph.