Document ID: chunk:federal_register_of_legislation:F2022C00987:front:0:p1
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Superannuation Contributions Tax (Assessment and Collection) Regulations 2019

made under the

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Compilation No. 1

Compilation date: 28 September 2022

Includes amendments up to: F2021L01893

Registered: 7 October 2022

About this compilation

This compilation

This is a compilation of the Superannuation Contributions Tax (Assessment and Collection) Regulations 2019 that shows the text of the law as amended and in force on 28 September 2022 (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 Legislation 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 series page on the Legislation 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 series page on the Legislation 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 1—Preliminary
1 Name
3 Authority
5 Definitions
Part 2—Prescriptions for specific Act provisions
6 Marriage breakdown—creation of interest or transfer of amount
7 Statement by superannuation provider who pays surcharge or advance instalment
8 Meaning of unfunded defined benefits superannuation scheme
Part 3—General information requirements
9 Form of statement to be given to the Commissioner
10 Change or omission in information given to the Commissioner
11 Giving a tax file number statement to the Commissioner
Part 4—Rounding amounts
12 Surcharge debt accounts—amount of interest to be rounded down
13 Amounts remitted or refunded to be rounded up
Part 5—Transitional arrangements
Division 1—Transitional matters relating to the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997
14 Repealed instrument continues to apply in relation to liabilities and entitlements
15 Use of previously approved form
Endnotes
Endnote