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Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

No. 97, 1987

Compilation No. 17

Compilation date: 21 February 2025

                Includes amendments: Act No. 14, 2025

About this compilation

This compilation

This is a compilation of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part I—Preliminary
1 Short title
2 Commencement
3 Interpretation
3A Crown to be bound
Part III—Functions of the Commissioner of Taxation
9 General administration of Act
Part IIIAA—Collection of superannuation (self managed superannuation funds) supervisory levy
15DAA Definitions
15DA Who is liable to pay levy
15DB When levy due for payment
15DC General interest charge
15DF Remission of levy
15DH Exempting laws ineffective
Part IV—Miscellaneous
16 Review of certain decisions
17 Statements to accompany notification of decisions
22 Regulations
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

An Act relating to taxation in respect of certain superannuation funds, and for related purposes

Part I—Preliminary