Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

Pt IIIAA heading amended by No 55 of 2013, s 3 and Sch 1 item 4, by substituting " superannuation (self managed superannuation funds) supervisory levy " for " superannuation (self managed funds) levy " , applicable in relation to the 2013-14 year of income and later years of income.

Pt IIIAA heading substituted by No 121 of 1999 and No 54 of 1998 and inserted by No 55 of 1991.

S 15DE repealed by No 15 of 2007, s 3 and Sch 3 item 56, applicable to the 2007-2008 income year and later years. S 15DE formerly read:

SECTION 15DE PAYMENT OF LEVY AND LATE PAYMENT PENALTY  
15DE
Levy is payable to the Commissioner of Taxation.

Note:

Levy may be payable to APRA because of section 252G of the Superannuation Industry (Supervision) Act 1993 .

CCH NOTE: Act No 9 of 2007, s 3 and Sch 5 item 27 attempted to omit " and late payment penalty " from the heading to s 15DD. Presumably, the amendment was intended for the heading to s 15DE.

S 15DE amended by No 9 of 2007, s 3 and Sch 5 items 28 and 29, by substituting " is " for " and late payment penalty are " and omitting " and late payment penalty " after " Levy " in the note, applicable to the 2007-2008 income year and later years.

S 15DE amended by No 121 of 1999 and No 54 of 1998 and inserted by No 55 of 1991.