Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)
PART 4 AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987
Division 6 Amendments relating to notification requirements for ETP payers
54 Payers must provide certain information
Section 15G of the Principal Act is amended by omitting subsection (4) and substituting the following subsection:
"(4) A payer does not have to lodge a notice under subsection (1) for a payment that is less than or equal to the amount prescribed by the regulations for the purposes of this subsection. However, this exemption from lodgment does not apply to:
(a) a payment made out of an approved deposit fund; or
(b) a payment made by a life assurance company (otherwise than in the capacity of an employer) from a source other than a superannuation fund; or
(c) a payment made by a registered organisation (otherwise than in the capacity of an employer).".
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