Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Amendment Regulations 2003 (No. 1)1

Statutory Rules 2003 No. 1312

I, GUY STEPHEN MONTAGUE GREEN, Administrator of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.

Dated 12 June 2003

G. S. M. GREEN

Administrator

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

1 Name of Regulations

  These Regulations are the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Amendment Regulations 2003 (No. 1).

2 Commencement

  These Regulations commence on gazettal.

3 Amendment of Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997

  Schedule 1 amends the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997.

Schedule 1 Amendments

(regulation 3)

 

[1] Schedule 1, clause 2, formula

omit

(H + H(1))

insert

H

[2] Schedule 1, clause 2, definition of H

omit

and before 20 August 2001

[3] Schedule 1, clause 2, definition of H (1)

omit

[4] Schedule 2, item 506

substitute

506

Post 20 August 1996 component of employer eligible termination payment rolled over on or after 1 July 1997*

Notes

1. These Regulations amend Statutory Rules 1997 No. 371, as amended by 1998 No. 197; 2000 No. 150; 2002 No. 218.

2. Notified in the Commonwealth of Australia Gazette on 19 June 2003.