Reg 10 repealed by SLI No 72 of 2007, reg 3 and Sch 1 item 2, applicable in relation to a financial year commencing on or after 1 July 2007. Reg 10 formerly read:
REGULATION 10 STATEMENTS GENERALLY
10(1)
For subsection
26(1)
of the Act, section 26 of the Act applies to financial years that start on or after 1 July 2003.
10(2)
For paragraph
26(2)(b)
of the Act, the statement must include information on the matters mentioned in Parts 1, 2 and 3 of Schedule 4.
History
Reg 10(2) amended by SLI No 140 of 2005, reg 3 and Sch 1 item 1, by substituting ``Parts 1, 2 and 3
'
'
for ``Part 1
'
'
, effective 1 July 2005.
10(3)
For paragraphs
26(2)(b)
and
(3)(b)
of the Act, for financial years that start on or after 1 July 2004, the statement must also include information on the matters mentioned in Part 4 of Schedule 4.
History
Reg 10(3) amended by SLI No 140 of 2005, reg 3 and Sch 1 item 2, by substituting ``Part 4
'
'
for ``Part 2
'
'
, effective 1 July 2005.
10(4)
For subparagraphs
26(2)(b)(i)
and
(3)(b)(i)
of the Act, the prescribed date is:
(a)
if the fund is a self managed superannuation fund defined in section
17A
of the
Superannuation Industry (Supervision) Act 1993
-
the 31 March immediately following the end of the financial year; or
(b)
in any other case
-
the 31 October immediately following the end of the financial year.
History
Reg 10(4) substituted by SLI No 140 of 2005, reg 3 and Sch 1 item 3, effective 1 July 2005. Reg 10(4) formerly read:
10(4)
For subparagraphs 26(2)(b)(i) and (3)(b)(i) of the Act, the prescribed date is the notification date within the meaning given by section 43 of the
Superannuation Contributions Tax (Assessment and Collection) Act 1997
.
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