Document ID: chunk:federal_register_of_legislation:C2013A00055:clause:1_10
Version: federal_register_of_legislation:C2013A00055
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 3080–3776

10  Transitional provision—2013‑14 year of income
(1) Regulations made for the purposes of subsection 15DB(1) of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987, as amended by this Schedule, may provide that an amount of the levy for the 2013‑14 year of income in respect of a superannuation entity is due and payable on a different specified day to the rest of the levy for the year in respect of the entity.
(2) If the regulations do so, section 15DA of that Act (Who is liable to pay levy) applies separately in relation to each amount of the levy.

[Minister's second reading speech made in—
House of Representatives on 13 February 2013
Senate on 14 May 2013]
(13/13)