Compilation #None | Effective 2013-07-01
FRBR Work URI: /akn/au/act/1991/61
This Act may be cited as the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.
This Act commences, or is taken to have commenced, as the case requires, on the commencement of the Occupational Superannuation Laws Amendment Act 1991.
Section 9, and Superannuation Industry (Supervision) Act 1993 apply in relation to this Act in a corresponding way to the way in which they apply in relation to that Act.Division 2 of Part 1, of the
Levy payable in accordance with Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 is imposed.section 15DA of the
The amount of levy payable for a year of income is an amount (not exceeding $300) specified in regulations for the purposes of this section.
The Governor-General may make regulations for the purposes of section 6.
Endnotes
Endnote 1—Legislation history
This endnote sets out details of the legislation history of the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.
(a) The Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 was amended by Schedule 18 (items 36–39) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act 1998, subsection 2(2)(p) of which provides as follows:
(2) The following provisions of this Act commence on the commencement of the Australian Prudential Regulation Authority Act 1998:
(p) Schedule 18, other than the items amending the Australian Prudential Regulation Authority Act 1998.
Endnote 2—Amendment history
This endnote sets out the amendment history of the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.
Endnote 3—Uncommenced amendments [none]
There are no uncommenced amendments.
Endnote 4—Misdescribed amendments [none]
There are no misdescribed amendments.