{"id":"C2004A03506","name":"Superannuation (Self Managed Superannuation Funds) Taxation Act 1987","slug":"superannuation-self-managed-superannuation-funds-taxation-act-1987","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"97 of 1987","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7262,"registerId":"commonwealth-C2004A03506-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part I","sectionType":"part","heading":"Preliminary","content":"## Part I—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act shall come into operation on a day to be fixed by Proclamation.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"#### 3 Interpretation\n\n  (1) In this Act:\n\n> fund or unit trust affected by a reviewable decision, in relation to a reviewable decision, means the fund or unit trust in relation to which the decision was made.\n\n> reviewable decision means a decision of the Commissioner of Taxation under section 15DF.\n\n> trustee, in relation to a fund or trust, has the same meaning as in the Superannuation Industry (Supervision) Act 1993.\n\n> year of income, in relation to a fund or unit trust, means a period that is, for the purposes of the Tax Act, the year of income of the fund or unit trust that commenced on 1 July 1986 or a subsequent year of income.","sortOrder":3},{"sectionNumber":"3A","sectionType":"section","heading":"Crown to be bound","content":"#### 3A Crown to be bound\n\n  (1) This Act binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory.\n  (2) Nothing in this Act renders the Crown in right of the Commonwealth, of a State, of the Australian Capital Territory or of the Northern Territory liable to be prosecuted for an offence.","sortOrder":4},{"sectionNumber":"Part III","sectionType":"part","heading":"Functions of the Commissioner of Taxation","content":"## Part III—Functions of the Commissioner of Taxation","sortOrder":5},{"sectionNumber":"9","sectionType":"section","heading":"General administration of Act","content":"#### 9 General administration of Act\n\n  Subject to any directions of the Minister, the Commissioner of Taxation shall have the general administration of this Act.\n\n> Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.","sortOrder":6},{"sectionNumber":"Part IIIAA","sectionType":"part","heading":"—Collection of superannuation (self managed superannuation funds) supervisory levy","content":"## Part IIIAA—Collection of superannuation (self managed superannuation funds) supervisory levy","sortOrder":7},{"sectionNumber":"15DAA","sectionType":"section","heading":"Definitions","content":"#### 15DAA Definitions\n\n  In this Part:\n\n> general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.\n\n> levy means the levy imposed by the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.\n\n> self managed superannuation fund has the meaning given by subsection 10(1) of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation entity has the meaning given by the Superannuation Industry (Supervision) Act 1993.","sortOrder":8},{"sectionNumber":"15DA","sectionType":"section","heading":"Who is liable to pay levy","content":"#### 15DA Who is liable to pay levy\n\n  (1) An entity is liable to pay a levy for a year of income in respect of a superannuation entity if:\n    (a) the superannuation entity is a self managed superannuation fund at any time during the year of income; and\n    (b) on the day on which the levy becomes due and payable (see section 15DB), the entity is a trustee of the superannuation entity.\n  (2) If, on that day, there is more than one trustee of the superannuation entity, those trustees are jointly and severally liable to pay the levy for that year of income in respect of the superannuation entity.","sortOrder":9},{"sectionNumber":"15DB","sectionType":"section","heading":"When levy due for payment","content":"#### 15DB When levy due for payment\n\n  (1) Levy payable for a year of income in respect of a superannuation entity is due and payable on the day specified in the regulations for the purposes of this subsection.\n  (1A) Without limiting subsection (1), the regulations may provide that levy is due and payable on a day specified in a written notice given to a trustee of the superannuation entity by the Commissioner of Taxation.\n  (2) The specified day must not be earlier than 21 days after the day on which the notice is given.","sortOrder":10},{"sectionNumber":"15DC","sectionType":"section","heading":"General interest charge","content":"#### 15DC General interest charge\n\n  If an amount of levy payable by a person remains unpaid after the time by which it is due and payable, the person is liable to pay the general interest charge on the unpaid amount for each day in the period that:\n    (a) starts at the beginning of the day on which the amount of levy was due to be paid; and\n    (b) ends at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n    (i) an amount of levy;\n    (ii) general interest charge on an amount of levy.\n\n> Note: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953.","sortOrder":11},{"sectionNumber":"15DF","sectionType":"section","heading":"Remission of levy","content":"#### 15DF Remission of levy\n\n  The Commissioner of Taxation may remit the whole or a part of an amount of levy.","sortOrder":12},{"sectionNumber":"15DH","sectionType":"section","heading":"Exempting laws ineffective","content":"#### 15DH Exempting laws ineffective\n\n  (1) Nothing in a law passed before the commencement of this section exempts a person from liability to levy.\n  (2) A law, or a provision of a law, passed after the commencement of this section that purports to exempt a person from liability to pay taxes under laws of the Commonwealth or to pay certain taxes under those laws that include levy, other than a law or a provision that expressly exempts a person from liability to pay levy, is not to be construed as exempting the person from liability to pay levy.","sortOrder":13},{"sectionNumber":"Part IV","sectionType":"part","heading":"Miscellaneous","content":"## Part IV—Miscellaneous","sortOrder":14},{"sectionNumber":"16","sectionType":"section","heading":"Review of certain decisions","content":"#### 16 Review of certain decisions\n\n  (1) The trustees of a fund or unit trust that is affected by a reviewable decision of the Commissioner of Taxation may, if dissatisfied with the decision, by notice given to the Commissioner of Taxation within the period of 21 days after the day on which the trustees of the fund or unit trust first receive notice of the decision, or within such further period as the Commissioner of Taxation allows, request the Commissioner of Taxation to reconsider the decision.\n  (2) There shall be set out in the request reasons for making the request.\n  (3) Upon receipt of the request, the Commissioner of Taxation shall reconsider the decision and may, subject to subsection (4), confirm or revoke the decision or vary the decision in such manner as the Commissioner of Taxation thinks fit.\n  (4) Where the Commissioner of Taxation does not confirm, revoke or vary a decision before the expiration of the period of 21 days after the day on which the Commissioner of Taxation received the request under subsection (1) to reconsider the decision, the Commissioner of Taxation shall, upon the expiration of that period, be deemed to have confirmed the decision under subsection (3).\n  (5) Where the Commissioner of Taxation confirms, revokes or varies a decision before the expiration of the period referred to in subsection (4), the Commissioner of Taxation shall, by notice served on the applicant, inform the applicant of the result of the reconsideration of the decision and the reasons for confirming, varying or revoking the decision, as the case may be.\n  (6) Applications may be made to the Administrative Review Tribunal for review of decisions of the Commissioner of Taxation that have been confirmed or varied under subsection (3).\n  (8) If a request is made under subsection (1) in respect of a reviewable decision, section 32 (reviewable decision continues to operate unless Tribunal orders otherwise) of the Administrative Review Tribunal Act 2024 applies as if the making of the request were the making of an application to the Tribunal for a review of that decision.\n  (9) An order must not be made under subsection 32(2) of the Administrative Review Tribunal Act 2024 in respect of a reviewable decision except by the Administrative Review Tribunal.\n  (10) Despite section 69 (hearings to be in public unless practice directions or Tribunal order requires otherwise) of the Administrative Review Tribunal Act 2024, the hearing of a proceeding relating to a reviewable decision before the Administrative Review Tribunal is to be in private if the party who made the application requests that it be in private.","sortOrder":15},{"sectionNumber":"17","sectionType":"section","heading":"Statements to accompany notification of decisions","content":"#### 17 Statements to accompany notification of decisions\n\n  (1) Where notice in writing is given to the trustees of a fund or unit trust affected by a reviewable decision that the reviewable decision has been made, that notice shall include a statement to the effect that:\n    (a) the trustees may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 16(1); and\n    (b) the trustees may, subject to the Administrative Review Tribunal Act 2024, if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first‑mentioned decision, make application to the Administrative Review Tribunal for review of the decision so confirmed or varied.\n  (2) Where the Commissioner of Taxation confirms or varies a reviewable decision under subsection 16(3) and gives to the trustees of a fund or unit trust notice in writing of the confirmation or variation of the decision, that notice shall include a statement to the effect that the trustees or the person may, subject to the Administrative Review Tribunal Act 2024, if dissatisfied with the decision so confirmed or varied, make application to the Administrative Review Tribunal for review of the decision.\n  (3) Any failure to comply with the requirements of subsections (1) and (2) in relation to a reviewable decision or a decision under subsection 16(3) does not affect the validity of that decision.","sortOrder":16},{"sectionNumber":"22","sectionType":"section","heading":"Regulations","content":"#### 22 Regulations\n\n  (1) The Governor‑General may make regulations, not inconsistent with this Act, prescribing matters:\n    (a) required or permitted by this Act to be prescribed; or\n    (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n  and, in particular:\n    (e) providing for exemptions from levy and for remissions of levy; and\n    (f) providing for the manner of payment for levy and other amounts payable to the Commonwealth under this Act; and\n    (g) providing for the refund (or other application) of overpayments.","sortOrder":17}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"On the basis of the supplied text alone, there is no internal indication that the statutory scope has been altered from the Act's stated functions. The Act consistently focuses on imposing and administering a supervisory levy on self managed superannuation funds (ss 15DA–15DF), sets administrative and review procedures (ss 16–17), and delegates operational detail to regulation (s 22). The provision that laws purporting to exempt persons from Commonwealth taxes do not exempt them from this levy unless they expressly say so (s 15DH) is a substantive rule about interaction with other laws, but it is stated within the Act rather than appearing as a change to the Act's own scope."},"complexity_factors":["Multiple cross-references to other statutes for key terms and penalties (Superannuation Industry (Supervision) Act 1993; Taxation Administration Act 1953; Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991; Administrative Review Tribunal Act 2024) (s 15DAA; s 3; s 15DC; s 16).","Operational detail delegated to regulations (timing of due date, exemptions, remissions, payment methods, refunds) increases dependence on secondary instruments (s 15DB(1); s 22(e)–(g)).","Joint and several liability for multiple trustees creates multiplicative enforcement paths and practical complexity for recovery (s 15DA(2)).","Discretionary remission power vested in the Commissioner introduces case-by-case administrative variability (s 15DF) while the Commissioner remains subject to Ministerial directions (s 9).","Procedural rules for internal reconsideration and deemed confirmation create tight timeframes and procedural traps (21‑day windows; deemed confirmation if no timely action) (s 16(1)–(4)).","Express clause negating other statutory exemptions complicates legal analysis of interaction between the levy and other Commonwealth or State laws (s 15DH(1)–(2)).","References to interest calculation under another Act require consultation of separate, detailed interest rules (s 15DC; s 15DAA)."],"plain_english_summary":"### What this law does, in plain terms\n\n- The Act sets out how a supervisory \"levy\" on self managed superannuation funds (SMSFs) is to be collected and administered (see Part IIIAA). The word \"levy\" refers to the charge imposed under the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 (s 15DAA).\n\n- Who pays: an entity is liable for the levy for a year of income if (a) the superannuation entity was an SMSF at any time in that year and (b) the entity is the trustee of that SMSF on the day the levy becomes due and payable. If there are multiple trustees, each trustee is jointly and severally liable (s 15DA(1)–(2)).\n\n- When it must be paid: the day the levy is due is set by regulation, or can be a day specified in a written notice to a trustee from the Commissioner of Taxation; any notice-based due date cannot be earlier than 21 days after the notice is given (s 15DB(1), (1A)–(2)).\n\n- Penalty for late payment: unpaid levy amounts attract the general interest charge worked out under the Taxation Administration Act 1953 for each day the unpaid amount remains outstanding (s 15DC).\n\n- Relief and discretion: the Commissioner of Taxation has power to remit (cancel or reduce) the whole or part of a levy amount (s 15DF). The Commissioner administers the Act generally but remains subject to directions of the Minister (s 9).\n\n- Legal sheltering and exemptions: the Act states that no law passed before this section commenced exempts a person from liability to the levy, and a later law that purports to exempt a person from Commonwealth taxes (unless it expressly exempts from this levy) is not to be read as exempting them from the levy (s 15DH(1)–(2)).\n\n- Review rights and procedure: trustees affected by a \"reviewable decision\" may request the Commissioner to reconsider the decision within 21 days of receiving notice (or a longer period if the Commissioner allows). The request must set out reasons (s 16(1)–(2)). The Commissioner may confirm, revoke or vary the decision after reconsideration; if the Commissioner does not act within 21 days of receiving the request, the decision is deemed confirmed (s 16(3)–(4)). Decisions confirmed or varied can be taken to the Administrative Review Tribunal under the Tribunal Act (s 16(6), (8)–(10)). The Act requires specified statements to be included with written notices about decisions so trustees are informed of reconsideration and Tribunal rights (s 17(1)–(2)); failure to include those statements does not invalidate the decision (s 17(3)).\n\n- Regulations and administration details: the Governor‑General may make regulations to give effect to the Act, including provisions for exemptions and remissions of levy, payment methods, and refunds of overpayments (s 22(e)–(g)).\n\n\n### How the law works mechanically (key mechanisms and their effects)\n\n- Liability mechanics: liability attaches to a trustee who is trustee on the due date, even if the SMSF existed only at some point in the year (s 15DA(1)(a)–(b)). Multiple trustees share joint and several liability, meaning any one trustee can be pursued for the whole amount (s 15DA(2)).\n\n- Timing and notices: the due date is largely set by regulation, but the Commissioner can give a written notice specifying a due date provided the notice gives at least 21 days (s 15DB(1), (1A)–(2)). This creates administrative steps trustees must track (regulation, or Commissioner notice).\n\n- Cost of non‑compliance: unpaid amounts accrue daily general interest charges under the Taxation Administration Act 1953 (s 15DC). The Act also contemplates remission (s 15DF) and regulatory provisions for refunds (s 22(g)).\n\n- Administrative discretion and review: the Commissioner can remit levy amounts (s 15DF) and is subject to Ministerial directions (s 9). Trustees can seek internal reconsideration from the Commissioner (s 16), then Tribunal review (s 16(6)), with the Act providing for deemed confirmation if the Commissioner does not decide within 21 days (s 16(4)). The Tribunal process is modified by private hearing rules where requested (s 16(10)).\n\n\n### Practical consequences, incentives and costs (mechanism-focused)\n\n- Who pays and who bears cost: trustees of SMSFs bear the levy cost; when there are multiple trustees, any trustee may be required to pay the whole amount because of joint and several liability (s 15DA(2)).\n\n- Compliance and administrative burden: trustees must monitor regulatory due dates and any Commissioner notices (s 15DB), make timely payments to avoid daily interest charges (s 15DC), and prepare reasoned requests if asking for remission or reconsideration (s 16(1)–(2)). The regulations may prescribe payment methods and refund processes (s 22(f)–(g)), adding further procedural requirements.\n\n- Discretion and remedy structure: the Commissioner’s power to remit (s 15DF) gives administrative flexibility to reduce or cancel liabilities, but that discretion is exercisable by the Commissioner and oversight is limited by the Act’s own reconsideration and Tribunal-review procedures (s 16). The Commissioner also acts subject to Minister directions (s 9), and many operational details are left to regulation (s 22), concentrating implementation choices in executive instruments.\n\n- Interaction with other laws and legal certainty: the Act’s definition provisions and references to other statutes mean legal effect depends on cross‑legislation (for example, the Taxation Administration Act 1953 for interest, the Superannuation Industry (Supervision) Act 1993 for the meaning of \"self managed superannuation fund\" and \"trustee\", and the Supervisory Levy Imposition Act 1991 for the levy itself) (s 15DAA; s 3). The Act also expressly denies relief from the levy on the basis of other laws unless they specifically say so (s 15DH), which reduces the chance that unrelated statutory exemptions will negate levy liability.\n\n\n### Trade‑offs, implementation risks and predictable behavioural effects\n\n- Trade‑offs: the Act centralises collection authority and sets penalties for late payment (s 15DB–15DC) while providing an administrative remission route (s 15DF) and Tribunal review (s 16). That structure balances predictable enforcement (payment and interest) against the possibility of discretionary relief.\n\n- Implementation risks and sources of uncertainty: many operational details are left to regulations (s 22) and other statutes (s 15DAA), so the practical effect depends on regulatory design and inter‑statutory interpretation. The Commissioner’s ability to give notice of due date (s 15DB(1A)) and the deeming rule for confirmation (s 16(4)) create procedural traps if trustees do not track notices or act quickly.\n\n- Likely behavioural responses: because liability attaches if an entity is trustee on the due date (s 15DA), trustees may pay closer attention to timing around due dates and notices (s 15DB). The possibility of joint and several liability (s 15DA(2)) creates an incentive for trustees to manage relationships among co‑trustees and for trustees to seek remissions (s 15DF) or Tribunal review (s 16(6)) where they believe a decision is incorrect.\n\n\n### Sections to consult for specific actions\n\n- To check whether an entity is liable: s 15DA.  \n- To find when payment is due: s 15DB.  \n- For late‑payment interest rules: s 15DC and the Taxation Administration Act 1953 (as referenced in s 15DAA).  \n- To apply for remission: s 15DF.  \n- For review and Tribunal procedures: ss 16–17 and the Administrative Review Tribunal Act 2024 (as referenced in ss 16–17).  \n- For regulatory detail on exemptions, payment methods and refunds: s 22.\n\n"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The original 1987 Act appears to have been a taxation measure for SMSFs, but the current version has evolved significantly. Part IIIAA (added later) introduces a comprehensive levy collection and administrative framework that goes well beyond pure taxation. The inclusion of detailed review mechanisms (Part IV), Administrative Review Tribunal procedures, and Crown liability provisions suggests the legislation has expanded from a simple taxing statute into a broader regulatory and administrative law instrument. The levy itself is now collected under separate imposition legislation, making this Act primarily about administration and enforcement rather than taxation per se."},"complexity_factors":["Only 4 defined terms in the interpretation section (section 3), with additional definitions in Part IIIAA","Heavy cross-referencing to other Acts: Superannuation Industry (Supervision) Act 1993, Taxation Administration Act 1953, Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991, and Administrative Review Tribunal Act 2024","Nested conditional logic in section 15DC (general interest charge calculation with dual ending conditions)","Procedural complexity in review mechanisms (internal reconsideration before external tribunal review)","Anti-avoidance provision in section 15DH with double negative construction ('Nothing in a law... exempts') and future-proofing language","Deemed confirmation mechanism in section 16(4) creating automatic legal consequences after time expiration","Relatively short length (22 sections) but dense interconnection with external statutory frameworks"],"plain_english_summary":"This law sets up the tax and administrative framework for Self Managed Superannuation Funds (SMSFs) in Australia. Here's what it does:\n\n**Who it affects:**\n- Trustees of self-managed super funds (SMSFs) — these are people who run their own retirement savings funds rather than using a commercial super fund\n- The Commissioner of Taxation (the head of the Australian Taxation Office)\n\n**Main purposes:**\n\n1. **Collects a supervisory levy** — SMSF trustees must pay an annual fee to the government for overseeing their fund. The law sets out:\n   - Who pays (the trustees, jointly if there's more than one)\n   - When it's due (set by regulations, with at least 21 days notice)\n   - Interest charges if you pay late (called the \"general interest charge\")\n   - That the Tax Commissioner can reduce or waive the levy in special circumstances\n\n2. **Provides review rights** — If trustees disagree with the Commissioner's decisions about the levy, they can:\n   - Ask the Commissioner to reconsider within 21 days\n   - Appeal to the Administrative Review Tribunal if still unhappy\n   - Request private hearings if they prefer\n\n3. **Binds the government** — The law applies to government entities too, though they can't be prosecuted for offences.\n\n**Why it matters:**\nThis is one of the key laws governing Australia's $800+ billion SMSF sector. It ensures SMSFs contribute to the cost of their regulation while giving trustees fair process to challenge decisions."},"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose: establishing liability for, collection of, and administrative review mechanisms relating to the supervisory levy on self managed superannuation funds. Updates over time appear to reflect machinery changes (e.g., references updated from the Administrative Appeals Tribunal to the Administrative Review Tribunal) rather than any expansion or contraction of core scope."},"complexity_factors":["Cross-references to multiple external Acts (Superannuation Industry (Supervision) Act 1993, Taxation Administration Act 1953, Administrative Review Tribunal Act 2024), requiring readers to consult multiple documents for full understanding","Joint and several liability provisions may confuse non-lawyers unfamiliar with how shared legal obligations work","General interest charge calculation references an external formula in another Act rather than being self-contained","Tiered review process (internal reconsideration → Administrative Review Tribunal) with specific timeframes adds procedural complexity","The 'deemed confirmation' mechanism (where inaction by the Commissioner after 21 days counts as a confirmed decision) is a subtle legal device not immediately obvious to laypersons","The exempting laws provision requires interpretation of future legislation, which is conceptually abstract"],"plain_english_summary":"## Superannuation (Self Managed Superannuation Funds) Taxation Act 1987\n\n### What does this law do?\nThis Act sets up the framework for collecting an annual **supervisory levy** (a regulatory fee) from **self managed superannuation funds (SMSFs)**. An SMSF is a private superannuation fund you run yourself — typically with family members — rather than through a large industry or retail super fund.\n\n### Who does it affect?\n**SMSF trustees** — the people legally responsible for running the fund. If you're a trustee of an SMSF, this Act makes you personally liable to pay the annual levy to the Australian Taxation Office (ATO).\n\n### Key things to know:\n- **You must pay the levy** — if your SMSF existed at any point during a financial year, and you're a trustee when the levy falls due, you owe it.\n- **Joint and several liability** — if there are multiple trustees, *each one* can be chased for the full amount. The ATO doesn't have to split the bill between you.\n- **Late payment costs you more** — unpaid levies attract a **general interest charge** (a daily compounding penalty interest rate) until fully paid.\n- **The ATO can waive the levy** — the Commissioner of Taxation has discretion to reduce or cancel the levy amount in appropriate circumstances.\n- **No exemptions from other laws count** — even if another law appears to exempt you from Commonwealth taxes, it won't get you out of paying this levy unless it *specifically* mentions it.\n- **You can challenge decisions** — if the ATO makes a decision about your levy (such as refusing a remission), you have **21 days** to ask the Commissioner to reconsider. If still unhappy, you can escalate to the **Administrative Review Tribunal** (an independent body that reviews government decisions). Hearings can be held in private if you request it.\n\n### Why does it matter?\nThis levy funds the ATO's oversight of SMSFs. Running an SMSF is a significant responsibility, and this Act ensures trustees contribute to the cost of that regulation. Failing to pay — or missing deadlines — can result in accumulating penalty interest on top of the original amount owed."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-self-managed-superannuation-funds-taxation-act-1987","history":"/api/acts/superannuation-self-managed-superannuation-funds-taxation-act-1987/history","analysis":"/api/acts/superannuation-self-managed-superannuation-funds-taxation-act-1987/analysis","conflicts":"/api/acts/superannuation-self-managed-superannuation-funds-taxation-act-1987/conflicts","importantCases":"/api/acts/superannuation-self-managed-superannuation-funds-taxation-act-1987/important-cases","documents":"/api/acts/superannuation-self-managed-superannuation-funds-taxation-act-1987/documents"}}