Document ID: chunk:federal_register_of_legislation:C2004C01337:clause:1_252g:p3
Version: federal_register_of_legislation:C2004C01337
Segment Type: clause
Provision Reference: sch 1 cl 252G (pt 3/3)
Character Range: 53086–53733

amount is taken to be payable by the 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.