Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

PART IIIAA - COLLECTION OF SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) SUPERVISORY LEVY  

SECTION 15DAA  

15DAA   DEFINITIONS  

In this Part:

basic levy amount
(Omitted by No 121 of 1999)

excluded superannuation fund
(Omitted by No 121 of 1999)

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

late lodgment amount
(Omitted by No 169 of 1995)

late payment penalty
(Repealed by No 9 of 2007)

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

levy month
(Omitted by No 144 of 1995)

minimum basic levy amount
(Omitted by No 121 of 1999)

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 .