14Repealed instrument continues to apply in relation to liabilities and entitlements

14 [Repealed] instrument continues to apply in relation to liabilities and entitlements

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: (a) calculating or determining amounts (including amounts of contributed amounts, surchargeable contributions and surcharge); and (b) the contents of statements under section 13 of the Act.

Note: The topics of regulations 2O, 16 and 17 of the repealed instrument are dealt with in sections 6, 12 and 13, respectively, of this instrument.