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Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
22Regulations
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22 Regulations
(1) The Governor‑General may make regulations, not inconsistent with this Act, prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act; and, in particular: (e) providing for exemptions from levy and for remissions of levy; and (f) providing for the manner of payment for levy and other amounts payable to the Commonwealth under this Act; and (g) providing for the refund (or other application) of overpayments.