{"id":"F2019L00382","name":"Superannuation Contributions Tax (Assessment and Collection) Regulations 2019","slug":"superannuation-contributions-tax-assessment-and-collection-regulations-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":98973,"registerId":"commonwealth-F2019L00382-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Superannuation Contributions Tax (Assessment and Collection) Regulations 2019.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997.","sortOrder":2},{"sectionNumber":"5","sectionType":"section","heading":"Definitions","content":"#### 5 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n    (a) advance instalment;\n    (b) assessment;\n    (c) Commissioner;\n    (d) contributed amounts;\n    (e) late payment penalty;\n    (f) member;\n    (g) superannuation provider;\n    (h) surcharge (defined as an abbreviation for superannuation contributions surcharge).\n  In this instrument:\n\n> ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.\n\n> Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997.\n\n> approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.\n\n> reporting day means 15 January, 15 April and 15 July in each year.\n\n> superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.\n\n> tax file number has the meaning given by section 202A of the Income Tax Assessment Act 1936.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Prescriptions for specific Act provisions","content":"## Part 2—Prescriptions for specific Act provisions","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Marriage breakdown—creation of interest or transfer of amount","content":"#### 6 Marriage breakdown—creation of interest or transfer of amount\n\n  (1) Subsection (2) prescribes circumstances:\n    (a) for the purposes of subparagraph 10A(1)(a)(ii) of the Act, in relation to the creation of an interest in a superannuation fund, an approved deposit fund or an RSA for a non‑member spouse; and\n    (b) for the purposes of subparagraph 10A(1)(a)(iii) of the Act, in relation to the transfer of an amount to a superannuation fund, an approved deposit fund or an RSA for the benefit of a non‑member spouse.\n  (2) The circumstances are that the interest is created, or the amount is transferred, in such a way that, because of Part 3 of the Family Law (Superannuation) Regulations 2025, a later payment in respect of the superannuation interest of the member spouse would not be a splittable payment (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975).\n\n> Note: Part 3 of the Family Law (Superannuation) Regulations 2025 sets out requirements relating to the non‑member spouse’s entitlement under a superannuation agreement, flag lifting agreement or splitting order. If the requirements of the Part have been satisfied, any future payment would not be a splittable payment.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Statement by superannuation provider who pays surcharge or advance instalment","content":"#### 7 Statement by superannuation provider who pays surcharge or advance instalment\n\n  (1) For the purposes of section 35 of the Act, this section prescribes information that is required to be set out in a statement by a superannuation provider who makes a payment to the Commissioner of surcharge or advance instalment on a member’s surchargeable contributions for a financial year.\n  Account reconciliation on payment discharging deferred liability for surcharge\n  (2) If the statement relates to the payment of an amount under subsection 16(6) of the Act, the statement must include the following information:\n    (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n    (b) the date of the statement;\n    (c) the amount of the payment that is surcharge on the surchargeable contributions of the member;\n    (d) the amount (if any) of the payment that is interest under subsection 16(4) of the Act;\n    (e) the amount (if any) of the payment that is interest under section 21 or 22 of the Act;\n    (f) the total amount of the payment.\n  Assessment variation advice for other members or former members\n  (3) The statement must include the information required by subsection (4) if:\n    (a) the superannuation provider has received notice of an assessment of surcharge or of a determination of advance instalment on a member or former member’s surchargeable contributions; and\n    (b) the superannuation provider is not liable to pay the surcharge or the advance instalment; and\n    (c) the superannuation provider has not included the information in relation to the assessment or determination in a previous statement.\n  (4) For the purposes of subsection (3), the following information is required:\n    (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n    (b) the date of the statement;\n    (c) the name and contact details of an individual who is a contact person for the purposes of the assessment or determination;\n    (d) the identification number given to the assessment or determination by the Commissioner;\n    (e) the amount of surcharge assessed or advance instalment determined for which the superannuation provider is not liable;\n    (f) the reason the superannuation provider is not liable for the surcharge or advance instalment;\n    (g) if any of the contributed amounts in relation to the member have been paid to the member—the matters that would be required under subsection 13(3) of the Act in relation to a payment;\n    (h) if any of the contributed amounts in relation to the member have been transferred to another superannuation provider—the matters that would be required under paragraph 13(4)(a) of the Act in relation to a transfer;\n    (i) if the member has died—the date of death of the member.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Meaning of unfunded defined benefits superannuation scheme","content":"#### 8 Meaning of unfunded defined benefits superannuation scheme\n\n  Purpose of section\n  (1) This section declares superannuation schemes for the purposes of the definition of unfunded defined benefits superannuation scheme in section 43 of the Act.\n  Schemes under Commonwealth Acts\n  (2) A superannuation scheme established by, or operated under, any of the following Acts is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Defence Act 1903;\n    (b) the Defence Force Retirement and Death Benefits Act 1973;\n    (c) the Governor‑General Act 1974;\n    (d) the Judges’ Pensions Act 1968;\n    (e) the Military Superannuation and Benefits Act 1991;\n    (f) the Parliamentary Contributory Superannuation Act 1948;\n    (g) the Superannuation Act 1976;\n    (h) the Superannuation Act 1990.\n  Schemes under New South Wales legislation\n  (3) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Judges’ Pensions Act 1953 (NSW);\n    (b) the Local Government and Other Authorities (Superannuation) Act 1927 (NSW);\n    (c) the New South Wales Retirement Benefits Act 1972 (NSW);\n    (d) the Parliamentary Contributory Superannuation Act 1971 (NSW);\n    (e) the Police Regulation (Superannuation) Act 1906 (NSW);\n    (f) the State Authorities Non‑contributory Superannuation Act 1987 (NSW);\n    (g) the State Authorities Superannuation Act 1987 (NSW);\n    (h) the State Public Service Superannuation Act 1985 (NSW);\n    (i) the Superannuation Act 1916 (NSW);\n    (j) the Superannuation Administration Act 1996 (NSW);\n    (k) the Transport Employees Retirement Benefits Act 1967 (NSW).\n  Schemes under Victorian legislation\n  (4) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Attorney‑General and Solicitor‑General Act 1972 (Vic.);\n    (b) the Constitution Act 1975 (Vic.);\n    (c) the County Court Act 1958 (Vic.);\n    (d) the Magistrates’ Court Act 1989 (Vic.);\n    (e) the Public Prosecutions Act 1994 (Vic.);\n    (f) the State Employees Retirement Benefits Act 1979 (Vic.);\n    (g) the State Superannuation Act 1988 (Vic.);\n    (h) the Supreme Court Act 1986 (Vic.);\n    (i) the Transport Superannuation Act 1988 (Vic.).\n  Schemes under Queensland legislation\n  (5) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Governors (Salary and Pensions) Act 2003 (Qld);\n    (b) the Judges (Pensions and Long Leave) Act 1957 (Qld);\n    (c) the Superannuation (State Public Sector) Act 1990 (Qld).\n  Schemes under Western Australian legislation\n  (6) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Judges’ Salaries and Pensions Act 1950 (WA);\n    (b) the Parliamentary Superannuation Act 1970 (WA);\n    (c) the State Superannuation Act 2000 (WA).\n  Schemes under South Australian legislation\n  (7) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Governors’ Pensions Act 1976 (SA);\n    (b) the Judges’ Pensions Act 1971 (SA);\n    (c) the Parliamentary Superannuation Act 1974 (SA);\n    (d) the Police Superannuation Act 1990 (SA);\n    (e) the Southern State Superannuation Act 2009 (SA);\n    (f) the Superannuation Act 1988 (SA).\n  Schemes under Tasmanian legislation\n  (8) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Judges’ Contributory Pensions Act 1968 (Tas.);\n    (b) the Retirement Benefits Act 1993 (Tas.);\n    (c) the Retirement Benefits (Parliamentary Superannuation) Regulations 2012 (Tas.).\n  Schemes under Australian Capital Territory legislation\n  (9) A superannuation scheme established by, or operated under, the Legislative Assembly (Members’ Superannuation) Act 1991 (ACT) is declared to be an unfunded defined benefits superannuation scheme.\n  Schemes under Northern Territory legislation\n  (10) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Administrators Pension Act 1981 (NT);\n    (b) the Legislative Assembly Members’ Superannuation Fund Act 1979 (NT);\n    (c) the Superannuation Act 1986 (NT);\n    (d) the Supreme Court (Judges Pensions) Act 1980 (NT).\n  Schemes under trust deeds\n  (11) Each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:\n    (a) Macquarie University Professorial Superannuation Scheme;\n    (b) Northern Territory Police Supplementary Benefit Scheme;\n    (c) Northern Territory Supplementary Superannuation Scheme;\n    (d) The University of Wollongong Professorial Superannuation Scheme;\n    (e) University of New England Professorial Superannuation Fund;\n    (f) University of New South Wales Professorial Superannuation Fund.","sortOrder":7},{"sectionNumber":"Part 3","sectionType":"part","heading":"General information requirements","content":"## Part 3—General information requirements","sortOrder":8},{"sectionNumber":"9","sectionType":"section","heading":"Form of statement to be given to the Commissioner","content":"#### 9 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 13 of the Act, must be in the approved form.\n\n> Note: Section 14 of the Act provides for how information contained in a statement under section 13 of the Act is to be given.","sortOrder":9},{"sectionNumber":"10","sectionType":"section","heading":"Change or omission in information given to the Commissioner","content":"#### 10 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    (a) inform the Commissioner of the change; or\n    (b) give the omitted information to the Commissioner;\n  as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.\n  (2) Information required by subsection (1) must be given:\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    (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.","sortOrder":10},{"sectionNumber":"11","sectionType":"section","heading":"Giving a tax file number statement to the Commissioner","content":"#### 11 Giving a tax file number statement to the Commissioner\n\n  (1) If:\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    (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    (c) the Commissioner has not informed the provider of the member’s tax file number; and\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  the provider must give a statement to the Commissioner that includes the information required by subsection (2).\n  (2) For the purposes of subsection (1), the following information is required:\n    (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n    (b) the date of the statement;\n    (c) the member’s name and date of birth;\n    (d) the address of the member’s place of residence or place of business or employment;\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    (f) the member’s tax file number.\n  (3) The statement must be given to the Commissioner:\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    (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  (4) However, if an assessment for the member is given to the provider after the tax file number is quoted but before the day on which the surcharge becomes payable, the provider must give the statement to the Commissioner before the earlier of:\n    (a) the day on which the surcharge becomes payable; and\n    (b) the reporting day before which the statement must otherwise be given under subsection (3).\n\n> Note: 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.","sortOrder":11},{"sectionNumber":"Part 4","sectionType":"part","heading":"Rounding amounts","content":"## Part 4—Rounding amounts","sortOrder":12},{"sectionNumber":"12","sectionType":"section","heading":"Surcharge debt accounts—amount of interest to be rounded down","content":"#### 12 Surcharge debt accounts—amount of interest to be rounded down\n\n  If interest calculated under subsection 16(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.","sortOrder":13},{"sectionNumber":"13","sectionType":"section","heading":"Amounts remitted or refunded to be rounded up","content":"#### 13 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    (a) surcharge;\n    (b) advance instalment;\n    (c) general interest charge payable under section 21 or 22 of the Act;\n    (d) late payment penalty.","sortOrder":14},{"sectionNumber":"Part 5","sectionType":"part","heading":"Transitional arrangements","content":"## Part 1—Preliminary\n\n#### 1 Name\n\n  This instrument is the Superannuation Contributions Tax (Assessment and Collection) Regulations 2019.\n\n#### 3 Authority\n\n  This instrument is made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997.\n\n#### 5 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n    (a) advance instalment;\n    (b) assessment;\n    (c) Commissioner;\n    (d) contributed amounts;\n    (e) late payment penalty;\n    (f) member;\n    (g) superannuation provider;\n    (h) surcharge (defined as an abbreviation for superannuation contributions surcharge).\n  In this instrument:\n\n> ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.\n\n> Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997.\n\n> approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.\n\n> reporting day means 15 January, 15 April and 15 July in each year.\n\n> superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.\n\n> tax file number has the meaning given by section 202A of the Income Tax Assessment Act 1936.\n\n## Part 2—Prescriptions for specific Act provisions\n\n#### 6 Marriage breakdown—creation of interest or transfer of amount\n\n  (1) Subsection (2) prescribes circumstances:\n    (a) for the purposes of subparagraph 10A(1)(a)(ii) of the Act, in relation to the creation of an interest in a superannuation fund, an approved deposit fund or an RSA for a non‑member spouse; and\n    (b) for the purposes of subparagraph 10A(1)(a)(iii) of the Act, in relation to the transfer of an amount to a superannuation fund, an approved deposit fund or an RSA for the benefit of a non‑member spouse.\n  (2) The circumstances are that the interest is created, or the amount is transferred, in such a way that, because of Part 3 of the Family Law (Superannuation) Regulations 2025, a later payment in respect of the superannuation interest of the member spouse would not be a splittable payment (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975).\n\n> Note: Part 3 of the Family Law (Superannuation) Regulations 2025 sets out requirements relating to the non‑member spouse’s entitlement under a superannuation agreement, flag lifting agreement or splitting order. If the requirements of the Part have been satisfied, any future payment would not be a splittable payment.\n\n#### 7 Statement by superannuation provider who pays surcharge or advance instalment\n\n  (1) For the purposes of section 35 of the Act, this section prescribes information that is required to be set out in a statement by a superannuation provider who makes a payment to the Commissioner of surcharge or advance instalment on a member’s surchargeable contributions for a financial year.\n  Account reconciliation on payment discharging deferred liability for surcharge\n  (2) If the statement relates to the payment of an amount under subsection 16(6) of the Act, the statement must include the following information:\n    (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n    (b) the date of the statement;\n    (c) the amount of the payment that is surcharge on the surchargeable contributions of the member;\n    (d) the amount (if any) of the payment that is interest under subsection 16(4) of the Act;\n    (e) the amount (if any) of the payment that is interest under section 21 or 22 of the Act;\n    (f) the total amount of the payment.\n  Assessment variation advice for other members or former members\n  (3) The statement must include the information required by subsection (4) if:\n    (a) the superannuation provider has received notice of an assessment of surcharge or of a determination of advance instalment on a member or former member’s surchargeable contributions; and\n    (b) the superannuation provider is not liable to pay the surcharge or the advance instalment; and\n    (c) the superannuation provider has not included the information in relation to the assessment or determination in a previous statement.\n  (4) For the purposes of subsection (3), the following information is required:\n    (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n    (b) the date of the statement;\n    (c) the name and contact details of an individual who is a contact person for the purposes of the assessment or determination;\n    (d) the identification number given to the assessment or determination by the Commissioner;\n    (e) the amount of surcharge assessed or advance instalment determined for which the superannuation provider is not liable;\n    (f) the reason the superannuation provider is not liable for the surcharge or advance instalment;\n    (g) if any of the contributed amounts in relation to the member have been paid to the member—the matters that would be required under subsection 13(3) of the Act in relation to a payment;\n    (h) if any of the contributed amounts in relation to the member have been transferred to another superannuation provider—the matters that would be required under paragraph 13(4)(a) of the Act in relation to a transfer;\n    (i) if the member has died—the date of death of the member.\n\n#### 8 Meaning of unfunded defined benefits superannuation scheme\n\n  Purpose of section\n  (1) This section declares superannuation schemes for the purposes of the definition of unfunded defined benefits superannuation scheme in section 43 of the Act.\n  Schemes under Commonwealth Acts\n  (2) A superannuation scheme established by, or operated under, any of the following Acts is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Defence Act 1903;\n    (b) the Defence Force Retirement and Death Benefits Act 1973;\n    (c) the Governor‑General Act 1974;\n    (d) the Judges’ Pensions Act 1968;\n    (e) the Military Superannuation and Benefits Act 1991;\n    (f) the Parliamentary Contributory Superannuation Act 1948;\n    (g) the Superannuation Act 1976;\n    (h) the Superannuation Act 1990.\n  Schemes under New South Wales legislation\n  (3) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Judges’ Pensions Act 1953 (NSW);\n    (b) the Local Government and Other Authorities (Superannuation) Act 1927 (NSW);\n    (c) the New South Wales Retirement Benefits Act 1972 (NSW);\n    (d) the Parliamentary Contributory Superannuation Act 1971 (NSW);\n    (e) the Police Regulation (Superannuation) Act 1906 (NSW);\n    (f) the State Authorities Non‑contributory Superannuation Act 1987 (NSW);\n    (g) the State Authorities Superannuation Act 1987 (NSW);\n    (h) the State Public Service Superannuation Act 1985 (NSW);\n    (i) the Superannuation Act 1916 (NSW);\n    (j) the Superannuation Administration Act 1996 (NSW);\n    (k) the Transport Employees Retirement Benefits Act 1967 (NSW).\n  Schemes under Victorian legislation\n  (4) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Attorney‑General and Solicitor‑General Act 1972 (Vic.);\n    (b) the Constitution Act 1975 (Vic.);\n    (c) the County Court Act 1958 (Vic.);\n    (d) the Magistrates’ Court Act 1989 (Vic.);\n    (e) the Public Prosecutions Act 1994 (Vic.);\n    (f) the State Employees Retirement Benefits Act 1979 (Vic.);\n    (g) the State Superannuation Act 1988 (Vic.);\n    (h) the Supreme Court Act 1986 (Vic.);\n    (i) the Transport Superannuation Act 1988 (Vic.).\n  Schemes under Queensland legislation\n  (5) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Governors (Salary and Pensions) Act 2003 (Qld);\n    (b) the Judges (Pensions and Long Leave) Act 1957 (Qld);\n    (c) the Superannuation (State Public Sector) Act 1990 (Qld).\n  Schemes under Western Australian legislation\n  (6) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Judges’ Salaries and Pensions Act 1950 (WA);\n    (b) the Parliamentary Superannuation Act 1970 (WA);\n    (c) the State Superannuation Act 2000 (WA).\n  Schemes under South Australian legislation\n  (7) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Governors’ Pensions Act 1976 (SA);\n    (b) the Judges’ Pensions Act 1971 (SA);\n    (c) the Parliamentary Superannuation Act 1974 (SA);\n    (d) the Police Superannuation Act 1990 (SA);\n    (e) the Southern State Superannuation Act 2009 (SA);\n    (f) the Superannuation Act 1988 (SA).\n  Schemes under Tasmanian legislation\n  (8) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Judges’ Contributory Pensions Act 1968 (Tas.);\n    (b) the Retirement Benefits Act 1993 (Tas.);\n    (c) the Retirement Benefits (Parliamentary Superannuation) Regulations 2012 (Tas.).\n  Schemes under Australian Capital Territory legislation\n  (9) A superannuation scheme established by, or operated under, the Legislative Assembly (Members’ Superannuation) Act 1991 (ACT) is declared to be an unfunded defined benefits superannuation scheme.\n  Schemes under Northern Territory legislation\n  (10) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Administrators Pension Act 1981 (NT);\n    (b) the Legislative Assembly Members’ Superannuation Fund Act 1979 (NT);\n    (c) the Superannuation Act 1986 (NT);\n    (d) the Supreme Court (Judges Pensions) Act 1980 (NT).\n  Schemes under trust deeds\n  (11) Each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:\n    (a) Macquarie University Professorial Superannuation Scheme;\n    (b) Northern Territory Police Supplementary Benefit Scheme;\n    (c) Northern Territory Supplementary Superannuation Scheme;\n    (d) The University of Wollongong Professorial Superannuation Scheme;\n    (e) University of New England Professorial Superannuation Fund;\n    (f) University of New South Wales Professorial Superannuation Fund.\n\n## Part 3—General information requirements\n\n#### 9 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 13 of the Act, must be in the approved form.\n\n> Note: Section 14 of the Act provides for how information contained in a statement under section 13 of the Act is to be given.\n\n#### 10 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    (a) inform the Commissioner of the change; or\n    (b) give the omitted information to the Commissioner;\n  as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.\n  (2) Information required by subsection (1) must be given:\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    (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\n#### 11 Giving a tax file number statement to the Commissioner\n\n  (1) If:\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    (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    (c) the Commissioner has not informed the provider of the member’s tax file number; and\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  the provider must give a statement to the Commissioner that includes the information required by subsection (2).\n  (2) For the purposes of subsection (1), the following information is required:\n    (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n    (b) the date of the statement;\n    (c) the member’s name and date of birth;\n    (d) the address of the member’s place of residence or place of business or employment;\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    (f) the member’s tax file number.\n  (3) The statement must be given to the Commissioner:\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    (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  (4) However, if an assessment for the member is given to the provider after the tax file number is quoted but before the day on which the surcharge becomes payable, the provider must give the statement to the Commissioner before the earlier of:\n    (a) the day on which the surcharge becomes payable; and\n    (b) the reporting day before which the statement must otherwise be given under subsection (3).\n\n> Note: 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\n## Part 4—Rounding amounts\n\n#### 12 Surcharge debt accounts—amount of interest to be rounded down\n\n  If interest calculated under subsection 16(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\n#### 13 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    (a) surcharge;\n    (b) advance instalment;\n    (c) general interest charge payable under section 21 or 22 of the Act;\n    (d) late payment penalty.\n\n## Part 5—Transitional arrangements\n\n### Division 1—Transitional matters relating to the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997\n\n#### 14 Repealed instrument continues to apply in relation to liabilities and entitlements\n\n  Despite the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997, the provisions of that instrument, except for regulations 2O, 16 and 17, continue to apply in relation to:\n    (a) calculating or determining amounts (including amounts of contributed amounts, surchargeable contributions and surcharge); and\n    (b) the contents of statements under section 13 of the Act.\n\n> Note: The topics of regulations 2O, 16 and 17 of the repealed instrument are dealt with in sections 6, 12 and 13, respectively, of this instrument.\n\n#### 15 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 (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  (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  (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 9 of this instrument.","sortOrder":15},{"sectionNumber":"Division 1","sectionType":"division","heading":"Transitional matters relating to the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997","content":"## Part 1—Preliminary\n\n#### 1 Name\n\n  This instrument is the Superannuation Contributions Tax (Assessment and Collection) Regulations 2019.\n\n#### 3 Authority\n\n  This instrument is made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997.\n\n#### 5 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n    (a) advance instalment;\n    (b) assessment;\n    (c) Commissioner;\n    (d) contributed amounts;\n    (e) late payment penalty;\n    (f) member;\n    (g) superannuation provider;\n    (h) surcharge (defined as an abbreviation for superannuation contributions surcharge).\n  In this instrument:\n\n> ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.\n\n> Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997.\n\n> approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.\n\n> reporting day means 15 January, 15 April and 15 July in each year.\n\n> superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.\n\n> tax file number has the meaning given by section 202A of the Income Tax Assessment Act 1936.\n\n## Part 2—Prescriptions for specific Act provisions\n\n#### 6 Marriage breakdown—creation of interest or transfer of amount\n\n  (1) Subsection (2) prescribes circumstances:\n    (a) for the purposes of subparagraph 10A(1)(a)(ii) of the Act, in relation to the creation of an interest in a superannuation fund, an approved deposit fund or an RSA for a non‑member spouse; and\n    (b) for the purposes of subparagraph 10A(1)(a)(iii) of the Act, in relation to the transfer of an amount to a superannuation fund, an approved deposit fund or an RSA for the benefit of a non‑member spouse.\n  (2) The circumstances are that the interest is created, or the amount is transferred, in such a way that, because of Part 3 of the Family Law (Superannuation) Regulations 2025, a later payment in respect of the superannuation interest of the member spouse would not be a splittable payment (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975).\n\n> Note: Part 3 of the Family Law (Superannuation) Regulations 2025 sets out requirements relating to the non‑member spouse’s entitlement under a superannuation agreement, flag lifting agreement or splitting order. If the requirements of the Part have been satisfied, any future payment would not be a splittable payment.\n\n#### 7 Statement by superannuation provider who pays surcharge or advance instalment\n\n  (1) For the purposes of section 35 of the Act, this section prescribes information that is required to be set out in a statement by a superannuation provider who makes a payment to the Commissioner of surcharge or advance instalment on a member’s surchargeable contributions for a financial year.\n  Account reconciliation on payment discharging deferred liability for surcharge\n  (2) If the statement relates to the payment of an amount under subsection 16(6) of the Act, the statement must include the following information:\n    (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n    (b) the date of the statement;\n    (c) the amount of the payment that is surcharge on the surchargeable contributions of the member;\n    (d) the amount (if any) of the payment that is interest under subsection 16(4) of the Act;\n    (e) the amount (if any) of the payment that is interest under section 21 or 22 of the Act;\n    (f) the total amount of the payment.\n  Assessment variation advice for other members or former members\n  (3) The statement must include the information required by subsection (4) if:\n    (a) the superannuation provider has received notice of an assessment of surcharge or of a determination of advance instalment on a member or former member’s surchargeable contributions; and\n    (b) the superannuation provider is not liable to pay the surcharge or the advance instalment; and\n    (c) the superannuation provider has not included the information in relation to the assessment or determination in a previous statement.\n  (4) For the purposes of subsection (3), the following information is required:\n    (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n    (b) the date of the statement;\n    (c) the name and contact details of an individual who is a contact person for the purposes of the assessment or determination;\n    (d) the identification number given to the assessment or determination by the Commissioner;\n    (e) the amount of surcharge assessed or advance instalment determined for which the superannuation provider is not liable;\n    (f) the reason the superannuation provider is not liable for the surcharge or advance instalment;\n    (g) if any of the contributed amounts in relation to the member have been paid to the member—the matters that would be required under subsection 13(3) of the Act in relation to a payment;\n    (h) if any of the contributed amounts in relation to the member have been transferred to another superannuation provider—the matters that would be required under paragraph 13(4)(a) of the Act in relation to a transfer;\n    (i) if the member has died—the date of death of the member.\n\n#### 8 Meaning of unfunded defined benefits superannuation scheme\n\n  Purpose of section\n  (1) This section declares superannuation schemes for the purposes of the definition of unfunded defined benefits superannuation scheme in section 43 of the Act.\n  Schemes under Commonwealth Acts\n  (2) A superannuation scheme established by, or operated under, any of the following Acts is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Defence Act 1903;\n    (b) the Defence Force Retirement and Death Benefits Act 1973;\n    (c) the Governor‑General Act 1974;\n    (d) the Judges’ Pensions Act 1968;\n    (e) the Military Superannuation and Benefits Act 1991;\n    (f) the Parliamentary Contributory Superannuation Act 1948;\n    (g) the Superannuation Act 1976;\n    (h) the Superannuation Act 1990.\n  Schemes under New South Wales legislation\n  (3) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Judges’ Pensions Act 1953 (NSW);\n    (b) the Local Government and Other Authorities (Superannuation) Act 1927 (NSW);\n    (c) the New South Wales Retirement Benefits Act 1972 (NSW);\n    (d) the Parliamentary Contributory Superannuation Act 1971 (NSW);\n    (e) the Police Regulation (Superannuation) Act 1906 (NSW);\n    (f) the State Authorities Non‑contributory Superannuation Act 1987 (NSW);\n    (g) the State Authorities Superannuation Act 1987 (NSW);\n    (h) the State Public Service Superannuation Act 1985 (NSW);\n    (i) the Superannuation Act 1916 (NSW);\n    (j) the Superannuation Administration Act 1996 (NSW);\n    (k) the Transport Employees Retirement Benefits Act 1967 (NSW).\n  Schemes under Victorian legislation\n  (4) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Attorney‑General and Solicitor‑General Act 1972 (Vic.);\n    (b) the Constitution Act 1975 (Vic.);\n    (c) the County Court Act 1958 (Vic.);\n    (d) the Magistrates’ Court Act 1989 (Vic.);\n    (e) the Public Prosecutions Act 1994 (Vic.);\n    (f) the State Employees Retirement Benefits Act 1979 (Vic.);\n    (g) the State Superannuation Act 1988 (Vic.);\n    (h) the Supreme Court Act 1986 (Vic.);\n    (i) the Transport Superannuation Act 1988 (Vic.).\n  Schemes under Queensland legislation\n  (5) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Governors (Salary and Pensions) Act 2003 (Qld);\n    (b) the Judges (Pensions and Long Leave) Act 1957 (Qld);\n    (c) the Superannuation (State Public Sector) Act 1990 (Qld).\n  Schemes under Western Australian legislation\n  (6) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Judges’ Salaries and Pensions Act 1950 (WA);\n    (b) the Parliamentary Superannuation Act 1970 (WA);\n    (c) the State Superannuation Act 2000 (WA).\n  Schemes under South Australian legislation\n  (7) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Governors’ Pensions Act 1976 (SA);\n    (b) the Judges’ Pensions Act 1971 (SA);\n    (c) the Parliamentary Superannuation Act 1974 (SA);\n    (d) the Police Superannuation Act 1990 (SA);\n    (e) the Southern State Superannuation Act 2009 (SA);\n    (f) the Superannuation Act 1988 (SA).\n  Schemes under Tasmanian legislation\n  (8) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Judges’ Contributory Pensions Act 1968 (Tas.);\n    (b) the Retirement Benefits Act 1993 (Tas.);\n    (c) the Retirement Benefits (Parliamentary Superannuation) Regulations 2012 (Tas.).\n  Schemes under Australian Capital Territory legislation\n  (9) A superannuation scheme established by, or operated under, the Legislative Assembly (Members’ Superannuation) Act 1991 (ACT) is declared to be an unfunded defined benefits superannuation scheme.\n  Schemes under Northern Territory legislation\n  (10) A superannuation scheme established by, or operated under, any of the following laws is declared to be an unfunded defined benefits superannuation scheme:\n    (a) the Administrators Pension Act 1981 (NT);\n    (b) the Legislative Assembly Members’ Superannuation Fund Act 1979 (NT);\n    (c) the Superannuation Act 1986 (NT);\n    (d) the Supreme Court (Judges Pensions) Act 1980 (NT).\n  Schemes under trust deeds\n  (11) Each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:\n    (a) Macquarie University Professorial Superannuation Scheme;\n    (b) Northern Territory Police Supplementary Benefit Scheme;\n    (c) Northern Territory Supplementary Superannuation Scheme;\n    (d) The University of Wollongong Professorial Superannuation Scheme;\n    (e) University of New England Professorial Superannuation Fund;\n    (f) University of New South Wales Professorial Superannuation Fund.\n\n## Part 3—General information requirements\n\n#### 9 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 13 of the Act, must be in the approved form.\n\n> Note: Section 14 of the Act provides for how information contained in a statement under section 13 of the Act is to be given.\n\n#### 10 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    (a) inform the Commissioner of the change; or\n    (b) give the omitted information to the Commissioner;\n  as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.\n  (2) Information required by subsection (1) must be given:\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    (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\n#### 11 Giving a tax file number statement to the Commissioner\n\n  (1) If:\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    (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    (c) the Commissioner has not informed the provider of the member’s tax file number; and\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  the provider must give a statement to the Commissioner that includes the information required by subsection (2).\n  (2) For the purposes of subsection (1), the following information is required:\n    (a) the superannuation provider’s name, ABN, tax file number and superannuation fund number;\n    (b) the date of the statement;\n    (c) the member’s name and date of birth;\n    (d) the address of the member’s place of residence or place of business or employment;\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    (f) the member’s tax file number.\n  (3) The statement must be given to the Commissioner:\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    (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  (4) However, if an assessment for the member is given to the provider after the tax file number is quoted but before the day on which the surcharge becomes payable, the provider must give the statement to the Commissioner before the earlier of:\n    (a) the day on which the surcharge becomes payable; and\n    (b) the reporting day before which the statement must otherwise be given under subsection (3).\n\n> Note: 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\n## Part 4—Rounding amounts\n\n#### 12 Surcharge debt accounts—amount of interest to be rounded down\n\n  If interest calculated under subsection 16(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\n#### 13 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    (a) surcharge;\n    (b) advance instalment;\n    (c) general interest charge payable under section 21 or 22 of the Act;\n    (d) late payment penalty.\n\n## Part 5—Transitional arrangements\n\n### Division 1—Transitional matters relating to the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997\n\n#### 14 Repealed instrument continues to apply in relation to liabilities and entitlements\n\n  Despite the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997, the provisions of that instrument, except for regulations 2O, 16 and 17, continue to apply in relation to:\n    (a) calculating or determining amounts (including amounts of contributed amounts, surchargeable contributions and surcharge); and\n    (b) the contents of statements under section 13 of the Act.\n\n> Note: The topics of regulations 2O, 16 and 17 of the repealed instrument are dealt with in sections 6, 12 and 13, respectively, of this instrument.\n\n#### 15 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 (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  (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  (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 9 of this instrument.","sortOrder":16},{"sectionNumber":"14","sectionType":"section","heading":"Repealed instrument continues to apply in relation to liabilities and entitlements","content":"#### 14 [Repealed] instrument continues to apply in relation to liabilities and entitlements\n\n  Despite the repeal of the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997, the provisions of that instrument, except for regulations 2O, 16 and 17, continue to apply in relation to:\n    (a) calculating or determining amounts (including amounts of contributed amounts, surchargeable contributions and surcharge); and\n    (b) the contents of statements under section 13 of the Act.\n\n> Note: The topics of regulations 2O, 16 and 17 of the repealed instrument are dealt with in sections 6, 12 and 13, respectively, of this instrument.","sortOrder":17},{"sectionNumber":"15","sectionType":"section","heading":"Use of previously approved form","content":"#### 15 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 (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  (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  (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 9 of this instrument.","sortOrder":18}],"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":5,"scope_assessment":{"changed":false,"description":"The Regulations are primarily administrative and transitional. They carry forward and consolidate obligations from the repealed 1997 Regulations (ss 14–15), while replacing three specific topics previously in the old instrument with new sections (noted in s 14). The instrument does not broaden the substantive reach of the surcharge regime (liability, rates or who is taxable) but clarifies reporting procedures, classification of certain schemes (s 8) and the interface with family law splitting rules (s 6). These are refinements and administrative clarifications rather than a significant expansion beyond the original statutory purpose."},"complexity_factors":["Multiple cross‑references to the parent Act (eg. ss 10A, 13, 16, 21, 22) and to external instruments (Family Law (Superannuation) Regulations 2025; Taxation Administration Act 1953; Privacy Act 1988).","Several defined terms in the Regulations themselves (ABN, Act, approved form, reporting day, superannuation fund number, tax file number) plus reliance on many definitions in the Act.","Conditional timing rules tied to three fixed reporting days (15 Jan, 15 Apr, 15 Jul) with different windows depending on when information is discovered (s 10, s 11).","Detailed prescriptive content for statements and multiple sub‑conditions for when different items must be included (s 7(2)–(4)).","A long enumerated list of schemes across Commonwealth, state/territory and trust deeds (s 8) — classification by schedule increases drafting bulk and reference complexity.","Transitional provisions that preserve most of the old 1997 Regulations except for named topics, creating layered obligations and potential need to consult both instruments (ss 14–15).","Rounding rules that treat different monetary items differently (round down for one interest calculation; round up to nearest 5c for refunds/remissions) — small but specific numeric rules (ss 12–13)."],"plain_english_summary":"**What this instrument does (straight to the point)**\n\n- Sets out the administrative rules that sit under the Superannuation Contributions Tax (Assessment and Collection) Act 1997. It does not change the tax rates or the substance of who is liable for the superannuation contributions surcharge; it prescribes how certain processes must be done. (See: name and authority provisions.)\n\n**Who is directly affected**\n\n- Superannuation providers (trustees, fund administrators) — primary duty-holders for reporting and statements (see ss 7, 9–11).\n- Members of superannuation funds and former members — affected indirectly because providers must report information about them, their tax file numbers and certain lifecycle events (see s 11 and parts of s 7).\n- Non‑member spouses in family law splitting arrangements — the regs prescribe when creation or transfer of an interest in favour of a non‑member spouse has the effect intended under the Act (see s 6).\n- Certain defined public sector and university schemes — explicitly declared to be “unfunded defined benefits superannuation schemes” for the Act’s purposes (see s 8).\n- The Commissioner of Taxation — the recipient and approver of forms and the entity that uses the information to make assessments.\n\n**Key mechanical changes and rules (how it works)**\n\n- Definitions and timing\n  - Adds operative definitions used in the regs (for example: reporting day — 15 January, 15 April and 15 July) and refers to other defined terms already in the Act (s 5).\n\n- Statements and information to the Commissioner\n  - All statements (other than those under s 13 of the Act) must use the approved form (s 9).\n  - If a provider pays surcharge or an advance instalment on behalf of a member, the provider must give a prescribed statement containing specific information (provider identifiers, amounts paid, interest components, total) (s 7(2)).\n  - Where a provider receives notice of an assessment or advance instalment but is not liable to pay it, the provider must supply specified information about that assessment (including Commissioner ID, contact person, reason for non‑liability and any relevant transfer or payment details) (s 7(3)–(4)).\n\n- Changes or omissions\n  - If a provider becomes aware of a change or omission in previously supplied information that could affect an assessment, the provider must notify the Commissioner within stated timeframes tied to the next reporting day (s 10).\n\n- Tax File Numbers (TFNs)\n  - If a TFN is quoted after relevant information has already been provided, the provider must send a TFN statement with prescribed member and provider details, again within reporting‑day linked timeframes (s 11).\n  - The regs remind providers to comply with Privacy Commissioner rules about TFN handling (s 11 note).\n\n- Rounding and small monetary adjustments\n  - Interest amounts on surcharge debt accounts: cents are disregarded (rounded down) for the interest calculated under subsection 16(4) of the Act (s 12).\n  - Refunds or remittances of surcharge, advance instalments, general interest charge or late payment penalty are rounded up to the nearest 5 cents (s 13).\n\n- Declaration of unfunded defined benefits schemes\n  - Lists many Commonwealth, state/territory and certain university trust schemes that are to be treated as “unfunded defined benefits superannuation schemes” for the Act (s 8). This is a classificatory rule: it affects which scheme types attract the Act’s particular treatment.\n\n- Marriage breakdown link\n  - Prescribes that a creation of an interest or transfer to a non‑member spouse is treated as prescribed when, because of Part 3 of the Family Law (Superannuation) Regulations 2025, any later payment would not be a “splittable payment” under the Family Law Act. That ties the tax‑assessment treatment to family law procedural conditions (s 6).\n\n- Transitional continuity\n  - Provides that most provisions of the old 1997 Regulations continue to apply for calculating amounts and the content of some statements, despite repeal — with three topics replaced by the new regs (s 14–15).\n  - Previously approved forms continue to be treated as approved at commencement (s 15).\n\n**Why this matters (official purpose and practical effects)**\n\n- Official purpose-claim: the instrument implements and clarifies the administrative processes the Commissioner and providers must follow to assess and collect the superannuation contributions surcharge and related amounts, and to maintain continuity where the old regulations were repealed (see ss 7, 9–11, 14–15).\n\n- Testing that claim against practical trade‑offs and costs:\n  - Compliance burden: it places recurring information‑reporting obligations on superannuation providers (regular statements, notifications of changes/omissions, TFN updates). Those obligations create ongoing administrative cost for providers (s 7, s 10, s 11).\n  - Timing risk: reporting deadlines are tied to fixed “reporting days” (15 Jan, 15 Apr, 15 Jul). Missed windows can force earlier or later filings, and may trigger interest or penalties under the Act if assessments are affected (s 5, s 10, s 11).\n  - Data accuracy incentives: requiring prompt notification of errors or omissions (unless provider reasonably believes the change won’t affect an assessment) creates an incentive for providers to invest in data quality controls (s 10).\n  - Small monetary effects: rounding rules will produce very small gains or losses for providers or members (interest cents disregarded; refunds rounded up to nearest 5 cents) — predictable, low‑value impacts (ss 12–13).\n  - Legal certainty for some schemes: explicitly listing unfunded defined benefit schemes reduces litigation risk about classification for those named schemes, but it centralises that classification decision in delegated regulation rather than leaving it purely to primary legislation or case law (s 8).\n  - Interaction with family law: linking the tax treatment to the Family Law (Superannuation) Regulations 2025 delegates a cross‑system dependency; providers and advisors must monitor both tax and family law procedural compliance to know a transfer’s tax consequences (s 6).\n\n**Who pays, who decides, and how behaviour changes**\n\n- Who pays: Providers bear the administrative cost of preparing and sending statements and updating the Commissioner; members may bear indirect costs through providers’ compliance overhead. Where a provider pays surcharge/advance instalment on behalf of a member, that provider must report the payment (s 7).\n- Who decides: The Commissioner prescribes approved forms and receives the information; the instrument sets the form and timing rules but relies on the Commissioner for implementation (s 9, s 15). Family law treatment is determined by the Family Law regulations cited (s 6).\n- Behavioural change: Providers must implement routine reporting processes, TFN capture and update workflows, data reconciliation processes for member accounts, and rounding practices in remittance/refund processing.\n\n**Concentrated benefits and diffuse costs (mechanics, not judgement)**\n\n- Concentrated benefits: The instrument creates administrative clarity for the Commissioner and for providers handling the surcharge regime (aggregation of data, standard forms). The explicit list of unfunded schemes benefits those named scheme administrators by removing classification ambiguity (s 8).\n- Diffuse costs: All superannuation providers (especially smaller or specialist funds) face ongoing compliance costs to meet the information and timing rules (ss 7, 10, 11). The costs are administrative rather than changing substantive tax liabilities.\n\n**Implementation risks and discretion**\n\n- Implementation risk: Providers must track when a change is likely to affect an assessment (s 10) and the linkage to family law requirements (s 6) introduces cross‑agency coordination risk.\n- Bureaucratic discretion: The Commissioner retains discretion in approving forms and in assigning identification numbers to assessments; that discretion affects how providers operationalise the obligations (ss 9, 7(4)(d)).\n\n**Net scope and character**\n\n- This is a procedural/regulatory instrument that standardises reporting, small rounding rules and certain definitions/classifications to support the operation of the underlying Act. It does not alter who is taxed or the tax rates in the Act; it mainly shapes administration, recordkeeping and continuity after repeal of the old regulations."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation appears to maintain its original scope as machinery regulations supporting the assessment and collection of the superannuation contributions surcharge. The 2019 version is a re-enactment with updated drafting style and some modernised provisions, but does not appear to have expanded beyond the original purpose of providing administrative detail for the 1997 Act. The transitional arrangements explicitly preserve the old regulations for historical calculations, indicating continuity of scope rather than expansion."},"complexity_factors":["Extensive cross-referencing to the Superannuation Contributions Tax (Assessment and Collection) Act 1997 and other legislation (Taxation Administration Act 1953, Family Law Act 1975, etc.)","Multiple defined terms (8 terms defined in the Act, 5 additional terms defined in the instrument)","Conditional reporting timelines based on 30-day thresholds before reporting days","Nested conditions in section 7 (statements required only if specific circumstances are met: receipt of assessment + non-liability + not previously reported)","Lengthy lists of prescribed superannuation schemes across 8 jurisdictions (Commonwealth, 6 states, ACT, NT) plus trust deeds","Transitional provisions that preserve old regulations for historical calculations while applying new rules prospectively","Interaction with family law superannuation splitting rules requiring understanding of Part VIIIB/VIIIC of the Family Law Act 1975"],"plain_english_summary":"These regulations set out the administrative machinery for assessing and collecting the historical superannuation contributions surcharge: who must report and pay (superannuation providers), whose past contributions can attract it (members and some former members/estates), and how liabilities are calculated and adjusted. \n\nThey prescribe reporting days, treatment of specified unfunded government schemes, family law transfers, rounding and transitional rules—ensuring the ATO can continue to enforce surcharge liabilities from the period when the tax applied."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-2019","history":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-2019/history","analysis":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-2019/analysis","conflicts":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-2019/conflicts","importantCases":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-2019/important-cases","documents":"/api/acts/superannuation-contributions-tax-assessment-and-collection-regulations-2019/documents"}}