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Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997.
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Commonwealth act
This Act makes trustees of unfunded defined‑benefit Commonwealth superannuation schemes (where no contributed amounts are payable for the member) subject to the superannuation contributions surcharge by treating the trustee as if it were not a Commonwealth officer for surcharge laws. The Finance Minister can then order transfers within the Public Account to discharge any surcharge, and following those directions the trustee is relieved of further liability.
Who pays and when is therefore directed by the Finance Minister; the Act also allows those directions to operate despite other Commonwealth laws.
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Direct links to the current provisions in Superannuation Contributions Tax (Application to the Commonwealth) Act 1997.
This Act may be cited as the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997.
This Act commences on the day on which it receives the Royal Assent.
(1) Subject to subsection (2), any expression that is used in this Act and in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 has the same meaning as in that Act. (2) For the purposes of the application of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 to a trustee of an unfunded defined benefits superannuation scheme to whom section 5 of this Act applies, a reference in that Act to superannuation contributions surcharge includes a reference to superannuation contributions surcharge that is payable because of the operation of that section. (3) In this Act:
Finance Minister has the meaning given by the Income Tax Assessment Act 1997.
This Act applies if: (a) the trustee of an unfunded defined benefits superannuation scheme is an officer, authority or agent of the Commonwealth in the trustee’s capacity as trustee of the scheme; and (b) were the trustee not such an officer, authority or agent, the trustee would be liable to pay superannuation contributions surcharge on superannuation contributions for a financial year of a member of the scheme; and (c) there are no contributed amounts payable to the trustee for or by the member under the scheme.
The trustee is taken, for the purposes of the Superannuation Contributions Tax Imposition Act 1997 and the Superannuation Contributions Tax (Assessment and Collection) Act 1997, not to be an officer, authority or agent of the Commonwealth in the trustee’s capacity as trustee of the scheme.
(1) The Finance Minister may give any written directions that are necessary or convenient to be given for discharging the trustee’s liability to pay the surcharge that arises because of the operation of section 5 and, in particular, may give directions in relation to the transfer of money within the Public Account. (2) Directions under subsection (1) have effect, and are to be complied with, despite any other law of the Commonwealth.
Compliance with any directions given under section 6 is taken, for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 to discharge the trustee’s liability to pay the surcharge.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997.
This Act commences on the day on which it receives the Royal Assent.
(1) Subject to subsection (2), any expression that is used in this Act and in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 has the same meaning as in that Act. (2) For the purposes of the application of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 to a trustee of an unfunded defined benefits superannuation scheme to whom section 5 of this Act applies, a reference in that Act to superannuation contributions surcharge includes a reference to superannuation contributions surcharge that is payable because of the operation of that section. (3) In this Act:
Finance Minister has the meaning given by the Income Tax Assessment Act 1997.
This Act applies if: (a) the trustee of an unfunded defined benefits superannuation scheme is an officer, authority or agent of the Commonwealth in the trustee’s capacity as trustee of the scheme; and (b) were the trustee not such an officer, authority or agent, the trustee would be liable to pay superannuation contributions surcharge on superannuation contributions for a financial year of a member of the scheme; and (c) there are no contributed amounts payable to the trustee for or by the member under the scheme.
The trustee is taken, for the purposes of the Superannuation Contributions Tax Imposition Act 1997 and the Superannuation Contributions Tax (Assessment and Collection) Act 1997, not to be an officer, authority or agent of the Commonwealth in the trustee’s capacity as trustee of the scheme.
(1) The Finance Minister may give any written directions that are necessary or convenient to be given for discharging the trustee’s liability to pay the surcharge that arises because of the operation of section 5 and, in particular, may give directions in relation to the transfer of money within the Public Account. (2) Directions under subsection (1) have effect, and are to be complied with, despite any other law of the Commonwealth.
Compliance with any directions given under section 6 is taken, for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 to discharge the trustee’s liability to pay the surcharge.