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Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 2019

I, General the Honourable Sir Peter Cosgrove AK MC (Ret'd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 21 March 2019

  Peter Cosgrove
  Governor‑General

By His Excellency's Command

Stuart Robert
Assistant Treasurer

Contents
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
Part 2—Additional information in statements by superannuation providers
6 Statement in relation to superannuation benefit or payment split
Part 3—General information requirements
7 Form of statement to be given to the Commissioner
8 Change or omission in information given to the Commissioner
9 Giving a tax file number statement to the Commissioner
Part 4—Rounding amounts
10 Surcharge debt accounts—amount of interest to be rounded down
11 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 (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997
12 Repealed instrument continues to apply in relation to liabilities and entitlements
13 Use of previously approved form
Schedule 1—Repeals
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997

Part 1—Preliminary