OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)
PART 3B
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PRE-1 JULY 1988 FUNDING CREDITS AND DEBITS
REGULATION 23PT
23PT
SUBSTITUTED ACCOUNTING PERIODS
The trustees of a superannuation fund for which the Commissioner of Taxation has approved a 12 month period as a substituted accounting period for the purposes of section 18 of the Tax Act may treat a reference in this Part:
(a) to 30 June 1988 as a reference to the last day of the substituted accounting period corresponding to the year of income that ended on 30 June 1988; and
(b) to 1 July 1988 as a reference to the day after that day.
View history note
Hide history noteThe trustees of a superannuation fund for which the Commissioner of Taxation has approved a 12 month period as a substituted accounting period for the purposes of section 18 of the Tax Act may treat a reference in this Part:
(a) to 30 June 1988 as a reference to the last day of the substituted accounting period corresponding to the year of income that ended on 30 June 1988; and
(b) to 1 July 1988 as a reference to the day after that day.
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