Document ID: chunk:federal_register_of_legislation:F2025C00069:reg:8:p24
Version: federal_register_of_legislation:F2025C00069
Segment Type: reg
Provision Reference: reg 8 (pt 24/41)
Character Range: 692862–695529

to give an annual return, a report, or information to the Commissioner of Taxation.
 (2) Despite subsection 252G(1) of the Act, the trustee continues, until 30 June 2000, to be under an obligation to give the annual return, report or information to APRA rather than to the Commissioner.

13.10C  Outstanding amounts
 (1) This regulation applies to the trustee of a fund if subsection 252G(3) of the Act requires the trustee of the fund to pay an amount to the Commissioner of Taxation.
 (2) Despite subsection 252G(3) of the Act, the trustee continues, until 30 June 2000, to be under an obligation to pay the amount to APRA rather than to the Commissioner.

13.10D  Certain annual returns and amounts for 1999‑2000 year of income
 (1) This regulation is made for section 252H of the Act.
 (2) If the trustee of a superannuation entity that was a self managed superannuation fund at any time during the 1999‑2000 year of income of the entity gives an annual return for that year of income of the entity before 1 July 2000, and the Act requires the return to be given to the Commissioner of Taxation, the trustee is taken to have complied with the requirement if the trustee gives the return to APRA.
 (3) If the trustee of a superannuation entity mentioned in subregulation (1) pays, under a prescribed Act, an amount before 1 July 2000 in respect of the 1999‑2000 year of income of the entity, and the Act requires the amount to be paid to the Commissioner of Taxation, the trustee is taken to have complied with the requirement if the trustee pays the amount to APRA rather than to the Commissioner.
 (4) In subregulation (3):
prescribed Act has the same meaning as in section 252G of the Act.

Division 13.2—Various operating standards

13.11  Interpretation
  In this Division:
charge includes a mortgage, lien or other encumbrance.
recognise includes act on or give effect to.

13.12  Assignments of superannuation interests
  For the purposes of subsections 31(1) and 32(1) of the Act, it is a standard applicable to the operation of regulated superannuation funds and approved deposit funds that, subject to regulation 13.15, the trustee of a fund must not recognise, or in any way encourage or sanction, an assignment of a superannuation interest of a member or beneficiary.

13.13  Charges over a member's benefits
 (1) For the purposes of subsections 31(1) and 32(1) of the Act, it is a standard applicable to the operation of regulated superannuation funds and approved deposit funds that, subject to regulation 13.15, the trustee of a fund must not recognise, or in any way encourage or sanction, a charge over, or in relation to a member's benefits.
 (2)