Commonwealth legislation

Temporary Residents' Superannuation Measure - Scheduled Statement Days 2009 year and onwards

In ForceCTH

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

This instrument fixes the scheduled statement days for lodgement of statements and payment of superannuation monies by superannuation providers who receive a written notice under section 20C of the Superannuation (Unclaimed Money and Lost Members) Act 1999: first 15 June 2009, thereafter 31 October and 30 April each year.

It therefore determines who must pay and when, creating a predictable compliance timetable while imposing recurring reporting and payment obligations that affect provider cashflow and administrative workload.

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Temporary Residents' Superannuation Measure - Scheduled Statement Days 2009 year and onwards

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Temporary Residents' Superannuation Measure – Scheduled Statement Days 2009 year and onwards

I, Neil Olesen, Deputy Commissioner of Taxation, make the following Legislative Instrument regarding scheduled statement days for the lodgment of statements and the due date for payment of superannuation monies by superannuation providers in accordance with Part 3A of the Superannuation (Unclaimed Money and Lost Members) Act 1999. This is done in accordance with:

Superannuation (Unclaimed Money and Lost Members) Act 1999

Section 20B

Citation
This instrument may be cited as 'Temporary Residents' Superannuation Measure – Scheduled Statement Days 2009 year and onwards'.

Application

This instrument applies to a superannuation provider who receives, from the Commissioner, a written notice issued under section 20C of the Superannuation (Unclaimed Money and Lost Members) Act 1999.

In this instrument, the term 'superannuation provider' has the same definition as in the Superannuation (Unclaimed Money and Lost Members) Act 1999.

Dates for lodgement of statements and payments by superannuation providers

For section 20B of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the first scheduled statement shall be 15 June 2009, and each subsequent scheduled statement day shall be 31 October and 30 April.

Dated this 25th March 2009

Neil Olesen
Deputy Commissioner of Taxation

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Temporary Residents' Superannuation Measure - Scheduled Statement Days 2009 year and onwards