SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997 [ REPEALED]

PART 1 - PRELIMINARY  

REGULATION 2   2   DEFINITIONS  
In these Regulations, unless the contrary intention appears:

actuarial certificate
, for a defined benefits superannuation scheme, means a certificate prepared for the scheme by an eligible actuary that states the actuary's recommendations for the purpose of working out the amount of surchargeable contributions for members of the scheme for a financial year.

actuarial valuation
, of a defined benefits superannuation scheme, means an actuarial valuation of the scheme prepared by an eligible actuary as part of the actuarial investigation of the scheme made under Part 9 of the Superannuation Industry (Supervision) Regulations 1994 .

ATO Corporate External Gateway User ID
means the user identification given to a supplier by the Commissioner to enable the supplier to use the ATO Corporate External Gateway.

Australian Business Number
has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .

"client identifier"
means a number or other unique identification assigned by a superannuation provider to a member's accounts for linking all dealings by the provider with the member;

contributed amounts paid statement
means a statement under subsection 12(3) of the Act for a member.

"destination superannuation provider superfund number"

"direct employer-contributed amount"

"direct specified roll-over amount"

"document"
includes any electronic communication that represents or reproduces words, figures or symbols in visible form;

employer-sponsor
has the meaning given by subsection 16(1) of the Superannuation Industry (Supervision) Act 1993 .

"information"
includes information in written or electronic form;

"Insurance and Superannuation Commissioner"

"lump sum/pension payable statement"
means a statement under subsection 12(6) of the Act for a member;

"member account number"
means the unique combination of characters (whether letters or numbers) used by a superannuation provider to identify a member's account with the provider;

"member contributions statement"
means a statement under subsection 12(2) of the Act for a member;

"PAYE group number"
, for an employer, means the number assigned to the employer as a registered group employer under section 221F of the Income Tax Assessment Act;

"reporting day"
means:


(a) in 1998 - 15 February, 15 April and 15 July; and


(b) in 1999 and subsequent years - 15 January, 15 April and 15 July;

"roll-in employer-contributed amount"

"roll-in specified roll-over amount"

"superannuation fund number"
means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority;

"supplier"
, in relation to information given or to be given to the Commissioner, means:


(a) a superannuation provider; or


(b) a person who is an agent of the superannuation provider for the purpose of giving information to the Commissioner;

supplier file reference
means an identification number given by a supplier to the Commissioner.

supplier number
, in relation to an entity that supplies information to the Commissioner, means the Australian Business Number, tax file number, or tax agent number, of the entity.

"tax file number statement"
means a statement referred to in subregulation 11(1) ;

"the Act"
means the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 .

[ NOTE:

A number of expressions used in these Regulations are defined by section 37 of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 , including:


· Allocated surplus amount
· Assessment
· Commissioner
· Contributed amounts
· Defined benefits superannuation scheme
· Eligible actuary
· Eligible termination payment
· Income Tax Assessment Act
· Interest
· Late payment penalty
· Member
· Specified roll-over amount
· Superannuation (accumulated benefits) provider
· Superannuation Contributions Ruling SCR 97/1
· Superannuation (defined benefits) provider
· Superannuation provider
· Surcharge
· Year of income ]




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