SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)
For the definition of unfunded defined benefits superannuation scheme in section 43 of the Act, each of the following superannuation schemes is declared to be an unfunded defined benefits superannuation scheme:
(a) a superannuation scheme that is established by, or operated under, a Commonwealth, State or Territory Act or Regulations mentioned in Part 1 of Schedule 1 ;
(b) a superannuation scheme mentioned in Part 2 of Schedule 1 that is established by, or operated under, a trust deed.
Hide history note
View history noteReg 2A amended by SLI No 278 of 2013, reg 4 and Sch 1 item 7, by inserting " or Regulations " in para (a), effective 17 December 2013.
Reg 2A inserted by SR No 149 of 2000, reg 3 and Sch 1 item 13, effective 1 July 2000.
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