Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Regulations 2018
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Commonwealth Coat of Arms of Australia
Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Regulations 2018
I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.
Dated 10 May 2018
Peter Cosgrove
Governor‑General
By His Excellency’s Command
Kelly O’Dwyer
Minister for Revenue and Financial Services
Contents
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
6 Superannuation supervisory levy
Schedule 1—Repeals
Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Regulations 1991
1 Name
This instrument is the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Regulations 2018.
2 Commencement
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
- Commencement information
- Column 1 Column 2 Column 3
- Provisions Commencement Date/Details
-
- The whole of this instrument 1 July 2018. 1 July 2018
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
3 Authority
This instrument is made under the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.
4 Schedules
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
5 Definitions
In this instrument:
Act means the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.
6 Superannuation supervisory levy
For the purposes of section 6 of the Act, the amount of the levy payable for the 2018‑19 year of income, and for each later year of income, is $259.
Schedule 1—Repeals
Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Regulations 1991
1 The whole of the instrument
Repeal the instrument.