Document ID: chunk:federal_register_of_legislation:C2004A05281:clause:4_5a
Version: federal_register_of_legislation:C2004A05281
Segment Type: clause
Provision Reference: sch 4 cl 5A
Character Range: 42676–43716

5A  Trustee of Scheme for the 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:
 (a) the Secretary to the Department; or
 (b) if the Secretary to the Department has declared in writing an officer of the Department to be the designated officer for the purposes of this section—that officer;
is taken to be the person who manages 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 person who (because of subsection (1)) is the trustee of the Scheme for the purpose of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.