SPR 2013/2

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COMMONWEALTH OF AUSTRALIA

This legislative instrument has been repealed by F2015L00297

Superannuation Industry (Supervision) Act 1993

I, Christopher Jordan, Commissioner of Taxation, make this Standard under subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993.

1 Name of Standard

This Standard is the Superannuation Data and Payment Standards (Minor Amendments) 2013.

2 Commencement

This Standard commences on the day after its registration on the Federal Register of Legislative Instruments.

3 Application

This Standard applies from its commencement to make minor amendments to the Superannuation Data and Payment Standards 2012 (F2013L00041) registered on 11 January 2013.

4 What this Standard does

This Standard makes minor technical corrections or amendments to the Superannuation Data and Payment Standards 2012 (including certain Schedules) to align it with the RSA Data and Payment Standards 2013.

5 The amendments made to the Superannuation Data and Payment Standards 2012

The following amendments are made to the Superannuation Data and Payment Standards 2012:

(a) Clause 5

(i) Omit the heading; substitute "When the Standard applies".

(ii) Omit "from 1 July" wherever it occurs; substitute "on and after 1 July".

(b) Clause 7(c)

Omit "The superannuation and data payment standards include"; substitute "This Standard incorporates by reference".

(c) Clause 9

(i) Omit paragraphs (a) and (c) of clause 9.

(ii) Renumber the remaining paragraphs to (a), (b) and (c).

6 The amendments to Schedule 1 to the Superannuation Data and Payment Standards 2012

The following amendments are made to Schedule 1 to the Superannuation Data and Payment Standards 2012 to align it with the references to time periods in the RSA Data and Payment Standards 2013; to correct a heading; and to make it clear what is the period that is the transition-in period:

(a) Section 2.1

Omit "from 1 July 2013 to 31 December 2013 inclusive"; substitute "between 1 July 2013 and 31 December 2013".

(b) After the table at paragraph 2.2.1 (f) insert:

Note: the transition-in-period for an entity is the period between 1 July 2013 and the entity's transition-in completion date, unless section 2.2.2 applies.

(c) After paragraph 2.2.2(c) insert:

Note: in this case the transition-in-period for an entity (or part of an entity's operation) is the period between 1 July 2013 and the entity's alternative transition-in completion date.

(d) Section 2.3.1

Omit "From 1 July 2013 up to, and including,"; substitute "For the period between 1 July 2013 and".

(e) Section 2.3.2

Omit "From 1 July"; substitute "On and after 1 July".

(f) Section 2.3.3

Omit "From the day immediately after"; substitute "On and after the day immediately after".

(g) Section 2.3.4

(i) Omit "from 5 October"; substitute "on and after 5 October".

(ii) Omit "from the day immediately after"; substitute "on and after the day immediately after".

(h) Paragraph 2.3.5(a)

Omit "from 5 October 2013 up to, and including,"; substitute "for the period between 5 October 2013 and".

(i) Paragraph 2.3.5(b)

Omit "from 5 October 2013 up to, and including,"; substitute "for the period between 5 October 2013 and".

(j) Section 2.3.6

(i) Omit "from 5 October"; substitute "on and after 5 October".

(ii) Omit "from the day immediately after"; substitute "on and after the day immediately after".

(k) Section 2.3.7

Omit "from the day immediately after"; substitute "on and after the day immediately after".

(l) Section 4.1(a)

Omit "from 1 July 2014 to 30 June 2016 inclusive"; substitute "between 1 July 2014 and 30 June 2016".

(m) Section 4.2 heading

Omit "standard" from the heading; substitute "Standard".

(n) Section 4.3

Omit "from 1 July"; substitute "on and after 1 July".

7 The amendments to Schedule 4(A) to the Superannuation Data and Payment Standards 2012

The following amendment corrects the heading of Schedule 4(A) to the Superannuation Data and Payment Standards 2012:

(a) Schedule 4(A) heading

Omit the heading; substitute "SCHEDULE 4(a) - CONTRIBUTIONS MESSAGE IMPLEMENTATION GUIDE" .

8 The amendments to Schedule 4(B) to the Superannuation Data and Payment Standards 2012

The following amendment corrects the heading of Schedule 4(B) to the Superannuation Data and Payment Standards 2012:

(a) Schedule 4(B) heading

Omit the heading; substitute "SCHEDULE 4(b) - ROLLOVER MESSAGE IMPLEMENTATION GUIDE" .

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Dated 22 May 2013

Signed by Chris Jordan
Commissioner of Taxation

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Registration Number: F2013L00879

Registration Date: 31 May 2013

Related Explanatory Statements:

SPR 2013/2 - Explanatory statement

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