{"id":"F2019L00385","name":"Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 2019","slug":"f2019l00385","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439994,"registerId":"F2019L00385-fast-fetch-1775955799073","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 2019","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nSuperannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 2019\n\nI, 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.\n\nDated 21 March 2019\n\nPeter Cosgrove\n\nGovernor‑General\n\nBy His Excellency’s Command\n\nStuart Robert\n\nAssistant Treasurer\n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Schedules\n\n5 Definitions\n\nPart 2—Additional information in statements by superannuation providers\n\n6 Statement in relation to superannuation benefit or payment split\n\nPart 3—General information requirements\n\n7 Form of statement to be given to the Commissioner\n\n8 Change or omission in information given to the Commissioner\n\n9 Giving a tax file number statement to the Commissioner\n\nPart 4—Rounding amounts\n\n10 Surcharge debt accounts—amount of interest to be rounded down\n\n11 Amounts remitted or refunded to be rounded up\n\nPart 5—Transitional arrangements\n\nDivision 1—Transitional matters relating to the repeal of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997\n\n12 Repealed instrument continues to apply in relation to liabilities and entitlements\n\n13 Use of previously approved form\n\nSchedule 1—Repeals\n\nSuperannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997\n\n \n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 2019.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 April 2019. 1 April 2019\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.\n\n4  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n5  Definitions\n\nNote: A number of expressions used in this instrument are defined in the Act, including the following:\n\n(a) assessment;\n\n(b) Commissioner;\n\n(c) late payment penalty;\n\n(d) member;\n\n(e) superannuation provider;\n\n(f) surcharge.\n\n  In this instrument:\n\nABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.\n\nAct means the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.\n\napproved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.\n\nreporting day means 15 January, 15 April and 15 July in each year.\n\nsuperannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.\n\ntax file number has the meaning given by section 202A of the Income Tax Assessment Act 1936.\n\nPart 2—Additional information in statements by superannuation providers\n\n \n\n6  Statement in relation to superannuation benefit or payment split\n\n  For the purposes of paragraph 12(6)(f) of the Act, a statement under subsection 12(6) of the Act must include the following information:\n\n (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n\n (b) the date of the statement.\n\nNote: Paragraphs 12(6)(c) to (e) of the Act also require information to be included in the statement.\n\nPart 3—General information requirements\n\n \n\n7  Form of statement to be given to the Commissioner\n\n  A statement or other document to be given by a person to the Commissioner under the Act or this instrument, other than a statement under section 12 of the Act, must be in the approved form.\n\nNote: Section 13 of the Act provides for how information contained in a statement under section 12 of the Act is to be given.\n\n8  Change or omission in information given to the Commissioner\n\n (1) If at any time a superannuation provider becomes aware of a change or omission in any information given to the Commissioner for the purposes of the Act or this instrument, the provider must:\n\n (a) inform the Commissioner of the change; or\n\n (b) give the omitted information to the Commissioner;\n\nas the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.\n\n (2) Information required by subsection (1) must be given:\n\n (a) if the provider becomes aware of the change or omission at least 30 days before the next reporting day—before that reporting day; or\n\n (b) if the provider becomes aware of the change or omission less than 30 days before the next reporting day—before the reporting day after the next reporting day.\n\n9  Giving a tax file number statement to the Commissioner\n\n (1) If:\n\n (a) a superannuation provider has given information to the Commissioner for the purposes of the Act or this instrument in relation to a member; and\n\n (b) the member did not quote the member’s tax file number to the provider in connection with the operation or possible future operation of the Act before the information was given; and\n\n (c) the Commissioner has not informed the provider of the member’s tax file number; and\n\n (d) the member later quotes the tax file number to the provider in connection with the operation or possible future operation of the Act;\n\nthe provider must give a statement to the Commissioner that includes the information required by subsection (2).\n\n (2) For the purposes of subsection (1), the following information is required:\n\n (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n\n (b) the date of the statement;\n\n (c) the member’s name and date of birth;\n\n (d) the address of the member’s place of residence or place of business or employment;\n\n (e) if the address of the member’s place of business or employment is given—the name (and any trading name) of the place of business or employment;\n\n (f) the member’s tax file number.\n\n (3) The statement must be given to the Commissioner:\n\n (a) if the tax file number is quoted to the provider at least 30 days before the next reporting day—before that reporting day; or\n\n (b) if the tax file number is quoted to the provider less than 30 days before the next reporting day—before the reporting day after the next reporting day.\n\nNote: Superannuation providers must comply with any rules relating to tax file number information issued by the Privacy Commissioner under section 17 of the Privacy Act 1988.\n\nPart 4—Rounding amounts\n\n \n\n10  Surcharge debt accounts—amount of interest to be rounded down\n\n  If interest calculated under subsection 15(4) of the Act for a member’s account is an amount of whole dollars and an amount of cents, the amount of cents is to be disregarded.\n\n11  Amounts remitted or refunded to be rounded up\n\n  If an amount of any of the following that is to be refunded or remitted under the Act is not a multiple of 5 cents, the amount is to be increased to the nearest multiple of 5 cents:\n\n (a) surcharge;\n\n (b) general interest charge payable under section 18 of the Act;\n\n (c) late payment penalty.\n\nPart 5—Transitional arrangements\n\nDivision 1—Transitional matters relating to the repeal of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997\n\n12  Repealed instrument continues to apply in relation to liabilities and entitlements\n\n  Despite the repeal of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997, the provisions of that instrument, except for regulations 17 and 18, continue to apply in relation to:\n\n (a) calculating or determining amounts (including amounts of contributed amounts, surchargeable contributions and surcharge); and\n\n (b) the contents of statements under section 12 of the Act.\n\nNote: The topics of regulations 17 and 18 of the repealed instrument are dealt with in sections 10 and 11, respectively, of this instrument.\n\n13  Use of previously approved form\n\n (1) This section applies to a form for a kind of information to be given by a person to the Commissioner under the Act or the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997 (the old Regulations) that was, immediately before the repeal of the old Regulations, specified or approved by the Commissioner.\n\n (2) The form is taken to have been approved in writing by the Commissioner, at the commencement of this instrument, for the purposes of a statement or document containing that kind of information to be given by a person to the Commissioner under the Act or this instrument.\n\n (3) If the form does not require a declaration by any person, then a statement or other document given to the Commissioner in that form does not need to comply with the requirement for a declaration in paragraph 388‑50(1)(b) in Schedule 1 to the Taxation Administration Act 1953 in order to be in the approved form for the purposes of section 7 of this instrument.\n\nSchedule 1—Repeals\n\n \n\nSuperannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997\n\n1  The whole of the instrument\n\nRepeal the instrument.\n\n \n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not materially change substantive scope: it repeals the 1997 Regulations but continues their operative application for calculating amounts and statement content (section 12), while modernising procedural rules—approved forms (sections 7 and 13), reporting and correction timing (sections 8–9) and explicit rounding rules (sections 10–11). The primary effect is administrative and transitional rather than an expansion or contraction of which persons or liabilities are subject to the Act."},"complexity_factors":["Cross‑references to multiple Acts and external definitions (Act, Taxation Administration Act, ABN Act, Income Tax Assessment Act, Privacy Act) increase interpretive reliance on other instruments (see definitions and section 3).","Procedural timing rules and filing schedule (reporting days and the 30‑day timing rules in sections 7–9) create compliance deadlines for providers.","Requirement to use Commissioner‑approved forms and transitional acceptance of previously approved forms (sections 7 and 13) concentrates administrative discretion with the Commissioner.","TFN handling and privacy obligations (section 9 and note referencing the Privacy Act) add confidentiality and procedural constraints.","Rounding rules for interest, refunds and remittances (sections 10–11) are technical but straightforward; they affect small monetary adjustments.","Transitional continuity from the repealed 1997 regulations (section 12 and Schedule 1) preserves prior calculation and statement content, complicating historical compliance assessment.","Limited substantive policy change — mostly procedural adjustments — reduces legal complexity but requires coordination across recordkeeping, reporting and systems."],"plain_english_summary":"Mechanically, this instrument repeals the 1997 regulations and prescribes how superannuation providers must report member details (including tax file numbers), correct or update previously supplied information, use Commissioner‑approved forms and apply rounding rules to surcharge and interest amounts. It affects superannuation providers and members of constitutionally protected funds by fixing reporting days, specifying compliance steps and assigning the Commissioner responsibility for form approval and receipt of information."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope. It remains focused on administrative machinery for collecting the superannuation contributions surcharge from members of constitutionally protected funds. The 2019 version is a remake/repeal of the 1997 regulations without expansion into new policy areas."},"complexity_factors":["Heavy reliance on defined terms imported from other legislation (7+ defined terms including 'approved form', 'ABN', 'tax file number' from external Acts)","Cross-referencing to primary legislation (the 1997 Act) and the Taxation Administration Act 1953 for procedural requirements","Conditional timing logic for reporting obligations (30-day thresholds determining which 'reporting day' applies)","Transitional provisions preserving old regulations for historical liabilities while repealing the instrument itself","Nested requirements for statement contents (section 9 requires 6 specific data points in a specific format)"],"plain_english_summary":"This instrument prescribes administrative rules for calculating, reporting and collecting the special surcharge on contributions to constitutionally protected superannuation funds. It requires detailed provider reporting to the ATO, sets correction and rounding rules, and preserves prior rules for past liabilities during transition.\n\nIt matters because it governs tax administration for a narrow group—mainly public‑sector fund members—affecting how much extra tax they pay and how accurately the ATO tracks their accounts."}},"importantCases":[],"_links":{"self":"/api/acts/f2019l00385","history":"/api/acts/f2019l00385/history","analysis":"/api/acts/f2019l00385/analysis","conflicts":"/api/acts/f2019l00385/conflicts","importantCases":"/api/acts/f2019l00385/important-cases","documents":"/api/acts/f2019l00385/documents"}}