Document ID: chunk:federal_register_of_legislation:C2024C00651:section:26c
Version: federal_register_of_legislation:C2024C00651
Segment Type: section
Provision Reference: s 26C
Character Range: 212563–213455

26C  Trustee of Scheme for purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
 (1) For the purposes of the definition of trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, the Trust is taken to be the person who manages the retirement scheme constituted by this Act (the Scheme).
Note: The definitions of public sector superannuation scheme, superannuation fund and trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 are relevant to this section.
 (2) Section 4 of the Superannuation Contributions Tax (Application to the Commonwealth—Reduction of Benefits) Act 1997 does not apply to the Trust in its capacity (because of subsection (1)) of trustee of the Scheme for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.