Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

No. 97, 1987

Compilation No.   17

Compilation date: 21 February 2025

Includes amendments: Act No. 14, 2025

About this compilation

This compilation

This is a compilation of the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self - repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part I—Preliminary 1

1 Short title 1

2 Commencement 1

3 Interpretation 1

3A Crown to be bound 2

the Commissioner of Taxation 3Part III—Functions of

9 General administration of Act 3

Part IIIAA—Collection of superannuation (self managed superannuation funds) supervisory levy 4

15DAA Definitions 4

15DA Who is liable to pay levy 4

15DB When levy due for payment 5

15DC General interest charge 5

15DF Remission of levy 5

15DH Exempting laws ineffective 5

Part IV—Miscellaneous 7

16 Review of certain decisions 7

17 Statements to accompany notification of decisions 8

22 Regulations 9

Endnotes 10

Endnote 1—About the endnotes 10

Endnote 2—Abbreviation key 12

Endnote 3—Legislation history 13

Endnote 4—Amendment history 21

An Act relating to taxation in respect of certain superannuation funds, and for related purposes

 I Preliminary
1 Short title

This Act may be cited as the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987.
2 Commencement

This Act shall come into operation on a day to be fixed by Proclamation.
3 Interpretation 1

In this Act:

fund or unit trust affected by a reviewable decision means the fund or unit trust in relation to which the decision was made.

reviewable decision means a decision of the Commissioner of Taxation under section 15DF.

trustee, in relation to a fund or trust, has the same meaning as in the Superannuation Industry (Supervision) Act 1993.

year of income means a period that is, for the purposes of the Tax Act, the year of income of the fund or unit trust that commenced on 1 July 1986 or a subsequent year of income.
3A Crown to be bound 1

This Act binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory.

 2

Nothing in this Act renders the Crown in right of the Commonwealth, of a State, of the Australian Capital Territory or of the Northern Territory liable to be prosecuted for an offence.
III Functions of the Commissioner of Taxation
9 General administration of Act

Subject to any directions of the Minister, the Commissioner of Taxation shall have the general administration of this Act.

Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Taxation Administration Act 1953.Division 355 in Schedule 1 to the

IIIAA Collection of superannuation (self managed superannuation funds) supervisory levy
15DAA Definitions

In this Part:

general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.

levy means the levy imposed by the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.

self managed superannuation fund has the meaning given by subsection 10(1) of the Superannuation Industry (Supervision) Act 1993.

superannuation entity has the meaning given by the Superannuation Industry (Supervision) Act 1993.
15DA Who is liable to pay levy 1

An entity is liable to pay a levy for a year of income in respect of a superannuation entity if:

 a

the superannuation entity is a self managed superannuation fund at any time during the year of income; and

 b

on the day on which the levy becomes due and payable (see section 15DB), the entity is a trustee of the superannuation entity.

 2

If, on that day, there is more than one trustee of the superannuation entity, those trustees are jointly and severally liable to pay the levy for that year of income in respect of the superannuation entity.
15DB When levy due for payment 1

Levy payable for a year of income in respect of a superannuation entity is due and payable on the day specified in the regulations for the purposes of this subsection.

 1A

Without limiting subsection (1), the regulations may provide that levy is due and payable on a day specified in a written notice given to a trustee of the superannuation entity by the Commissioner of Taxation.

 2

The specified day must not be earlier than 21 days after the day on which the notice is given.
15DC General interest charge

If an amount of levy payable by a person remains unpaid after the time by which it is due and payable, the person is liable to pay the general interest charge on the unpaid amount for each day in the period that:

 a

starts at the beginning of the day on which the amount of levy was due to be paid; and

 b

ends at the end of the last day on which, at the end of the day, any of the following remains unpaid:

 i

an amount of levy;

 ii

general interest charge on an amount of levy.

Note: The general interest charge is worked out under Taxation Administration Act 1953.Part IIA of the

15DF Remission of levy

The Commissioner of Taxation may remit the whole or a part of an amount of levy.
15DH Exempting laws ineffective 1

Nothing in a law passed before the commencement of this section exempts a person from liability to levy.

 2

A law, or a provision of a law, passed after the commencement of this section that purports to exempt a person from liability to pay taxes under laws of the Commonwealth or to pay certain taxes under those laws that include levy, other than a law or a provision that expressly exempts a person from liability to pay levy, is not to be construed as exempting the person from liability to pay levy.
IV Miscellaneous
16 Review of certain decisions 1

The trustees of a fund or unit trust that is affected by a reviewable decision of the Commissioner of Taxation may, if dissatisfied with the decision, by notice given to the Commissioner of Taxation within the period of 21 days after the day on which the trustees of the fund or unit trust first receive notice of the decision, or within such further period as the Commissioner of Taxation allows, request the Commissioner of Taxation to reconsider the decision.

 2

There shall be set out in the request reasons for making the request.

 3

Upon receipt of the request, the Commissioner of Taxation shall reconsider the decision and may, subject to subsection (4), confirm or revoke the decision or vary the decision in such manner as the Commissioner of Taxation thinks fit.

 4

Where the Commissioner of Taxation does not confirm, revoke or vary a decision before the expiration of the period of 21 days after the day on which the Commissioner of Taxation received the request under subsection (1) to reconsider the decision, the Commissioner of Taxation shall, upon the expiration of that period, be deemed to have confirmed the decision under subsection (3).

 5

Where the Commissioner of Taxation confirms, revokes or varies a decision before the expiration of the period referred to in subsection (4), the Commissioner of Taxation shall, by notice served on the applicant, inform the applicant of the result of the reconsideration of the decision and the reasons for confirming, varying or revoking the decision, as the case may be.

 6

Applications may be made to the Administrative Review Tribunal for review of decisions of the Commissioner of Taxation that have been confirmed or varied under subsection (3).

 8

(8) If a request is made under subsection (1) in respect of a reviewable decision, Administrative Review Tribunal Act 2024 applies as if the making of the request were the making of an application to the Tribunal for a review of that decision.section 32 (reviewable decision continues to operate unless Tribunal orders otherwise) of the

9

(9) An order must not be made under subsection 32(2) of the Administrative Review Tribunal Act 2024 in respect of a reviewable decision except by the Administrative Review Tribunal.

 10

(10) Despite Administrative Review Tribunal Act 2024, the hearing of a proceeding relating to a reviewable decision before the Administrative Review Tribunal is to be in private if the party who made the application requests that it be in private.section 69 (hearings to be in public unless practice directions or Tribunal order requires otherwise) of the

17 Statements to accompany notification of decisions 1

Where notice in writing is given to the trustees of a fund or unit trust affected by a reviewable decision that the reviewable decision has been made, that notice shall include a statement to the effect that:

 a

the trustees may, if dissatisfied with the decision, seek a reconsideration of the decision by the Commissioner of Taxation in accordance with subsection 16(1); and

 b

(b) the trustees may, subject to the Administrative Review Tribunal Act 2024, if dissatisfied with a decision made by the Commissioner of Taxation upon that reconsideration confirming or varying the first-mentioned decision, make application to the Administrative Review Tribunal for review of the decision so confirmed or varied.

 2

(2) Where the Commissioner of Taxation confirms or varies a reviewable decision under subsection 16(3) and gives to the trustees of a fund or unit trust notice in writing of the confirmation or variation of the decision, that notice shall include a statement to the effect that the trustees or the person may, subject to the Administrative Review Tribunal Act 2024, if dissatisfied with the decision so confirmed or varied, make application to the Administrative Review Tribunal for review of the decision.

 3

Any failure to comply with the requirements of subsections (1) and (2) in relation to a reviewable decision or a decision under subsection 16(3) does not affect the validity of that decision.
22 Regulations 1

The Governor-General may make regulations, not inconsistent with this Act, prescribing matters:

 a

required or permitted by this Act to be prescribed; or

 b

necessary or convenient to be prescribed for carrying out or giving effect to this Act;

and, in particular:

 e

providing for exemptions from levy and for remissions of levy; and

 f

providing for the manner of payment for levy and other amounts payable to the Commonwealth under this Act; and

 g

providing for the refund (or other application) of overpayments.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key— E ndnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history— E ndnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under Legislation Act 2003.section 15V of the

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key
ad = added or inserted o = order(s)
am = amended Ord = Ordinance
amdt = amendment orig = original
c = clause(s) par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x /sub-subparagraph(s)
Ch = Chapter(s) pres = present
def = definition(s) prev = previous
Dict = Dictionary (prev…) = previously
disallowed = disallowed by Parliament Pt = Part(s)
Div = Division(s) r = regulation(s)/rule(s)
ed = editorial change reloc = relocated
exp = expires/expired or ceases/ceased to have renum = renumbered
effect rep = repealed
F = Federal Register of Legislation rs = repealed and substituted
gaz = gazette s = section(s)/subsection(s)
LA = Legislation Act 2003 Sch = Schedule(s)
LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given SLI = Select Legislative Instrument
effect SR = Statutory Rules
(md not incorp) = misdescribed amendment Sub-Ch = Sub-Chapter(s)
cannot be given effect SubPt = Subpart(s)
mod = modified/modification underlining = whole or part not
No. = Number(s) commenced or to be commenced

Endnote 3—Legislation history
Act Number and year Assent Commencement Application, saving and transitional provisions
Occupational Superannuation Standards Act 1987 97, 1987 (see Gazette 1987, No. S347)
Taxation Laws Amendment Act (No. 4) 1987 138, 1987 s. 6 and Parts IV, V (ss. 63–88): (a) Remainder: Royal Assent —
Taxation Laws Amendment Act (No. 2) 1989 97, 1989 30 June 1989 30 June 1989 —
Taxation Laws Amendment (Superannuation) Act 1989 105, 1989 30 June 1989 s. 5(o): Remainder: (b) —
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990 61, 1990 16 June 1990 ss. 3–6 and 8–12: 1 July 1990 (c) s.  June 1989 (c) —
Taxation Laws Amendment Act (No. 5) 1990 135, 1990 Part 4 (ss. 34–36): (d) —
Occupational Superannuation Laws Amendment Act 1991 55, 1991 ss. 26–31
Taxation Laws Amendment Act (No. 3) 1991 216, 1991 ss. 106, 108 and 109: Royal Assent (e) s. 107: 24 June 1992 (e) —
Superannuation Guarantee (Consequential Amendments) Act 1992 92, 1992 30 June 1992 1 July 1992 —
Taxation Laws Amendment Act (No. 3) 1992 98, 1992 30 June 1992 ss. 32–36: 1 July 1992 Remainder: Royal Assent ss. 87(2), (3) and 88 (2), (3)
Taxation Laws Amendment (Superannuation) Act 1992 208, 1992 ss. 1–3, 7–18, 34–46, 62, 63 and 72–93: Royal Assent Remainder: 1 July 1994 ss. 69(2), (3), 71, 73 and 76 s. 69(1) (am. by 82, 1993, s. 79) s. 69(4) (ad. by 208, 1993, s. 79)
as amended by
Superannuation Industry (Supervision) Consequential Amendments Act 1993 82, 1993 ss. 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52–64: Remainder: 1 July 1994 —
Taxation Laws Amendment (Superannuation) Act 1993 7, 1993 27 May 1993 ss. 44–46 and 49–55: Royal Assent (f) ss. 47 and 48: 30 July 1993 (see Gazette 1993, No. S230) (f) ss. 46, 48, 49 and 55
Occupational Superannuation Standards Amendment Act 1993 84, 1993 (g) ss. 16 and 23
Taxation Laws Amendment Act (No. 3) 1993 118, 1993 Part 6 (ss. 121–124): Royal Assent (h) ss. 122 and 124
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995 53, 1995 23 June 1995 1 July 1995 —
Superannuation Industry (Supervision) Legislation Amendment Act 1995 144, 1995 Schedule 3: (i) —
Taxation Laws Amendment Act (No. 2) 1995 169, 1995 Schedule 2 (Part 3) and Schedule 5: Royal Assent (j) Sch. 5 (items 9, 10)
Workplace Relations and Other Legislation Amendment Act 1996 60, 1996 Schedule 19 (item 37): Royal Assent (k) s. 2(2) and (6) (am. by 77, 1996, Sch. 3 [items 1, 2])
as amended by
Workplace Relations and Other Legislation Amendment Act (No. 2) 1996 77, 1996 Schedule 3 (items 1, 2): (l) —
Retirement Savings Accounts (Consequential Amendments) Act 1997 62, 1997 28 May 1997 2 June 1997 s 2 and gaz 1997, No. S202) —
Financial Sector Reform (Amendments and Transitional Provisions) Act 1998 54, 1998 29 June 1998 Sch 18 (items 5–35): 1 July 1998 (s 2(2)(p)) —
Taxation Laws Amendment Act (No. 3) 1999 11, 1999 Sch1 (items 342, 343): 1 July 1999 (s 2(3))
as amended by
Taxation Laws Amendment Act (No. 3) 2003 101, 2003 Sch 6 (item 38): 1 July 1999 (s 2(1) item 33) —
Superannuation Legislation Amendment Act (No. 3) 1999 121, 1999 Sch 2 (items 13–37, 42(1)): 8 Oct 1999 (s 2(1)) Sch. 2 (item 42(1))
as amended by
Taxation Laws Amendment Act (No. 3) 2003 101, 2003 Sch 6 (item 31): 8 Oct 1999 (s 2(1) item 27) —
Tax Laws Amendment (Simplified Superannuation) Act 2007 9, 2007 Sch 5 (items 24–30): Royal Assent —
Superannuation Legislation Amendment (Simplification) Act 2007 15, 2007 Schedule3 (items 55–57): Royal Assent Sch 3 (item 57)
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 154, 2007 Sch 3 (item 13): Royal Assent —
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 145, 2010 16 Dec 2010 Sch 2 (item 86): 17 Dec 2010 —
Superannuation Legislation Amendment (Reform of Self Managed Superannuation Funds Supervisory Levy Arrangements) Act 2013 55, 2013 28 May 2013 Sch 1 (items 4–10): 1 July 2013 Sch1 (items 9, 10)
Norfolk Island Legislation Amendment Act 2015 59, 2015 26 May 2015 Sch 2 (items 340, 341): 1 July 2016 (s 2(1) item 5) Sch 2 (items 356–396); 18 June 2015 (s 2(1) item 6) Sch 2 (items 356–396)
as amended by
Territories Legislation Amendment Act 2016 33, 2016 23 Mar 2016 Sch 2 (items 1–3): 24 Mar 2016 (s 2(1) item 2) —
Tribunals Amalgamation Act 2015 60, 2015 26 May 2015 Sch 8 (item 43) and Sch 9 (items 1–16): 1 July 2015 (s 2(1) items 19, 22) Sch 9 (items 1–16)
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 38, 2024 31 May 2024 Sch 1 (items 47, 72): 14 Oct 2024 (s 2(1) item 2) —
Administrative Review Tribunal (Miscellaneous Measures) Act 2025 14, 2025 20 Feb 2025 Sch 2 (item 37): 21 Feb 2025 (s 2(1) item 2) —
a

(a) Subsection 2(2) of the Taxation Laws Amendment Act (No. 4) 1987 provides as follows:

 2

(2) Section 6 and Parts IV and V shall come into operation immediately after the commencement of the Occupational Superannuation Standards Act 1987.

The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 came into operation on 21 December 1987 (see Gazette 1987, No. S347).

 b

(b) Subsection 2(1) of the Taxation Laws Amendment (Superannuation) Act 1989 provides as follows:

 1

(1) Subject to this section, this Act commences, or shall be taken to have commenced, as the case requires, immediately after the commencement of the Taxation Laws Amendment Act (No. 2) 1989.

The Taxation Laws Amendment Act (No. 2) 1989 came into operation on 30 June 1989.

 c

(c) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by sections 3–12 only of the Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990, subsections 2(2) and (4) of which provide as follows:

 2

Section 7 is taken to have commenced on 30 June 1989.

 4

The remaining provisions of this Act commence on 1 July 1990.

 d

(d) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Part 4 (sections 34–36) only of the Taxation Laws Amendment Act (No. 5) 1990, subsection 2(2) of which provides as follows:

 2

Part 4 commences on the 28th day after the day on which this Act receives the Royal Assent.

 e

(e) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by sections 106–109 only of the Taxation Laws Amendment Act (No. 3) 1991, subsections 2(1) and (8) of which provide as follows:

 1

Subject to this section, this Act commences on the day on which it receives the Royal Assent.

 8

If section 107 does not commence under subsection (7) within the period of 6 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.

 f

(f) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by sections 44–55 only of the Taxation Laws Amendment (Superannuation) Act 1993, subsections 2(1) and (4) of which provide as follows:

 1

Subject to this section, this Act commences on the day on which it receives the Royal Assent.

 4

Sections 47 and 48 commence on a day to be fixed by Proclamation.

 g

(g) Subsections 2(1) and (2) of the Occupational Superannuation Standards Amendment Act 1993 provide as follows:

 1

(1) Parts 1 and 2 commence immediately after the commencement of the amendments made by Taxation Laws Amendment (Superannuation) Act 1992.Division 2 of Part 3 of the

2

Parts 3 and 4 commence immediately after the commencement of the amendments made by Part 2.

1 July 1994.Division 2 of Part 3 commenced on

h

(h) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Part 6 (sections 121–124) only of the Taxation Laws Amendment Act (No. 3) 1993, subsection 2(1) of which provides as follows:

 1

Subject to this section, this Act commences on the day on which it receives the Royal Assent.

 i

(i) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 3 only of the Superannuation Industry (Supervision) Legislation Amendment Act 1995, subsection 2(2) of which provides as follows:

 2

Subsection 4(3), Schedule 3 and items 3, 4, 8, 9, 14 to 21, 76, 82 and 85 of Schedule 4 commence:

 a

on the day on which this Act receives the Royal Assent; or

 b

(b) immediately after the beginning of the day on which the Taxation Laws Amendment Act (No. 2) 1995 receives the Royal Assent;

whichever is the later to occur of those times.

The Taxation Laws Amendment Act (No. 2) 1995 received the Royal Assent on 16 December 1995.

 j

(j) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 2 (Part 3) and Schedule 5 only of the Taxation Laws Amendment Act (No. 2) 1995, subsection 2(1) of which provides as follows:

 1

Subject to this section, this Act commences on the day on which it receives the Royal Assent.

 k

(k) The Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 was amended by Schedule 19 (item 37) only of the Workplace Relations and Other Legislation Amendment Act 1996, subsection 2(1) of which provides as follows:

 1

Subject to this section, this Act commences on the day on which it receives the Royal Assent.

 l

(l) The Workplace Relations and Other Legislation Amendment Act 1996 was amended by Schedule 3 (items 1 and 2) only of the Workplace Relations and Other Legislation Amendment Act (No. 2) 1996, subsection 2(4) of which provides as follows:

 4

(4) The items of Schedule 3 are taken to have commenced immediately after the Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent.

The Workplace Relations and Other Legislation Amendment Act 1996 received the Royal Assent on 19 December 1996.

Endnote 4—Amendment history
Provision affected How affected
Title am No 97, 1989; No 84, 1993; No 62, 1997; No 54, 1998
Part I
s 1 am No 84, 1993; No 54, 1998; No 121, 1999
s 3 am No 138, 1987; Nos 97 and 105, 1989; No 61, 1990; No 55, 1991; Nos 92 and 208, 1992; Nos 7, 84 and 118, 1993; No 53, 1995; No 60, 1996 (md not incorp); No 62, 1997; No 54, 1998; No 121, 1999
s 3A ad No 97, 1989
am No 55, 1991; No 59, 2015
s 4 am No 138, 1987; No 97, 1989
rep No 84, 1993
s 5 am No 138, 1987
rep No 84, 1993
s 6 am No 138, 1987
rep No 84, 1993
s 6A ad No 97, 1989
rep No 84, 1993
Part II heading am No 97, 1989
rep No 84, 1993
Part II rep No 84, 1993
s 7 am No 138, 1987; Nos 97 and 105, 1989; No 61, 1990; No 208, 1992
rep No 84, 1993
s 8 am No 138, 1987; Nos 97 and 105, 1989; No 61, 1990
rep No 84, 1993
s 8A ad No 97, 1989
am No 105, 1989
rep No 84, 1993
Part III
Part III heading rs No 54, 1998; No 121, 1999
s 9 am No 54, 1998; No 121, 1999; No 145, 2010
Part IIIAAA ad No 62, 1997
rep No 54, 1998
s 10 am No 138, 1987; No 97, 1989; No 92, 1992
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 11 am No 138, 1987; No 97, 1989
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 12 am No 138, 1987; No 55, 1991; No 92, 1992; No 7, 1993
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 12A ad No 7, 1993
rep No 84, 1993
s 13 am No 55, 1991
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 14 am No 138, 1987; No 55, 1991
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 15 am No 55, 1991
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 15A ad No 138, 1987
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 15B, 15C ad No 97, 1989
am No 55, 1991
rep No 84, 1993
ad No 62, 1997
rep No 54, 1998
s 15CA ad No 55, 1991
rep No 84, 1993
s 15D ad No 105, 1989
am No 61, 1990; No 216, 1991
rep No 84, 1993
Part IIIAA
Part IIIAA heading rs No 54, 1998; No 121, 1999
am No 55, 2013
Part IIIAA ad No 55, 1991
s 15DAA ad No 84, 1993
am Nos 144 and 169, 1995; No 54, 1998; No 121, 1999; No 9, 2007; No 55, 2013
s 15DA ad No 55, 1991
rs No 84, 1993
am No 54, 1998; No 121, 1999; No 154, 2007
rs No 55, 2013
s 15DB ad No 55, 1991
rs No 169, 1995
am No 54, 1998; No 121, 1999; No 55, 2013
s 15DC ad No 55, 1991
am No 169, 1995; No 121, 1999
rs No 9, 2007
s 15DD ad No 55, 1991
rs No 9, 2007
rep No 15, 2007
s 15DE ad No 55, 1991
am No 54, 1998; No 121, 1999; No 9, 2007
rep No 15, 2007
rep No 15, 2007
s 15DF ad No 55, 1991
am No 169, 1995; No 54, 1998; No 121, 1999
rs No 9, 2007
s 15DG ad No 55, 1991
am No 54, 1998
rep No 11, 1999
s 15DH ad No 55, 1991
Part IIIAB ad No 84, 1993
rep No 54, 1998
s 15DI–15DS ad No 84, 1993
rep No 54, 1998
Part IIIAC ad No 84, 1993
rep No 53, 1995
s 15DT–15DZ ad No 84, 1993
rep No 53, 1995
s15DZA, 15DZB ad No 84, 1993
rep No 53, 1995
Part IIIA ad No 61, 1990
rep No 208, 1992
s 15E ad No 61, 1990
am No 135, 1990; No 216, 1991
rep No 208, 1992
s 15F ad No 61, 1990
am No 55, 1991
rep No 208, 1992
s 15G ad No 61, 1990
am No 55, 1991; No 7, 1993
rep No 208, 1992
s 15H ad No 61, 1990
am No 135, 1990
rep No 208, 1992
s 15J–15L ad No 61, 1990
rep No 208, 1992
s 15M, 15N ad. No. 61, 1990
am No 98, 1992
rep No 208, 1992
s 15P ad No 61, 1990
rep No 208, 1992
s 15Q ad No 61, 1990
am No 55, 1991; No 98, 1992
rep No 208, 1992
s 15R ad No 61, 1990
rep No 208, 1992
s 15S ad No 61, 1990
am No 216, 1991
rep No 208, 1992
s 15T–15V ad No 61, 1990
rep No 208, 1992
Part IV
s 16 am No 97, 1989; No 105, 1989; No 61, 1990; No 55, 1991; No 98, 1992; No 208, 1992; No 7, 1993; No 84, 1993; No 62, 1997; No 54, 1998; No 121, 1999; No 60, 2015; No 38, 2024; No 14, 2025
s 17 am No 97, 1989; No 61, 1990; No 208, 1992; No 84, 1993; No 62, 1997; No 54, 1998; No 121, 1999; No 38, 2024
s 18 am No 138, 1987; No 92, 1992; No 7, 1993
rep No 84, 1993
s 18A ad No 98, 1992
rep No 84, 1993
s 19 am No 97, 1989; No 61, 1990
rep No 84, 1993
s 20 am No 138, 1987; No 84, 1993
rep No 54, 1998
s 21 am No 138, 1987
rep No 84, 1993
ad No 169, 1995
rep No 54, 1998
s 22 am No 61, 1990; No 55, 1991; No 208, 1992; No 84, 1993; No 53, 1995; No 62, 1997; No 54, 1998; No 121, 1999