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S 15DD repealed by No 15 of 2007, s 3 and Sch 3 item 55, applicable to the 2007-2008 income year and later years. S 15DD formerly read:

SECTION 15DD RECOVERY OF LEVY  
15DD
Levy that is due and payable may be recovered by the Commonwealth as a debt due to the Commonwealth.

S 15DD substituted by No 9 of 2007, s 3 and Sch 5 item 27, applicable to the 2007-2008 income year and later years. S 15DD formerly read:

SECTION 15DD RECOVERY OF LEVY ETC.  
15DD
The following amounts may be recovered by the Commonwealth as debts due to the Commonwealth:

(a) levy that is due and payable;

(b) late payment penalty that is due and payable.

S 15DD inserted by No 55 of 1991.