CTHIn ForceAct
Defence Force Retirement and Death Benefits Act 1973
130BTrustee of Scheme for purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
Start here
Get a plain-English read of 130B
Turn the raw legal text into a practical explanation grounded in Defence Force Retirement and Death Benefits Act 1973.
#### 130B Trustee of Scheme for purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
(1) For the purposes of the definition of trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, CSC is taken to be the person who manages the superannuation scheme constituted by this Act (the Scheme).
> Note: The definitions of public sector superannuation scheme, superannuation fund and trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 are relevant to this section.
(2) Section 4 of the Superannuation Contributions Tax (Application to the Commonwealth—Reduction of Benefits) Act 1997 does not apply to CSC in its capacity (because of subsection (1)) of trustee of the Scheme for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.