1Superannuation (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
• 1. 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Note: This table relates only to the provisions of this instrument as originally made.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  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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.