Superannuation Industry (Supervision) Act 1993

Pt 25A inserted by No 76 of 1996.

Definition of " eligible superannuation entity " repealed by No 158 of 2012, s 3 and Sch 4 item 72, effective 29 November 2012. The definition formerly read:

eligible superannuation entity
means a regulated superannuation fund or an approved deposit fund.

Definition of " Superannuation Acts " amended by No 23 of 2018, s 3 and Sch 1 items 68 and 69, by substituting " 1999 . " for " 1999 ; " in para (d) and repealing para (e), effective 1 April 2018. No 23 of 2018, s 3 and Sch 1 Pt 7 contain the following general application and transitional provisions:

Part 7 - General application and transitional provisions

75 Object  
75
The object of this Part is to ensure that, despite the repeals and amendments made by this Schedule, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

(c) any period ending;

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

76 Making and amending assessments, and doing other things, in relation to past matters  
76
Even though an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

77 Saving of provisions about effect of assessments  
77
If a provision or part of a provision that is repealed or amended by this Schedule deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 78 Repeals disregarded for the purposes of dependent provisions  
78
If the operation of a provision (the subject provision ) of any Act or legislative instrument depends to any extent on an Act, or a provision of an Act, that is repealed by this Schedule, the repeal is disregarded so far as it affects the operation of the subject provision. 79 Part does not limit operation of section 7 of the Acts Interpretation Act 1901  
79
This Part does not limit the operation of section 7 of the Acts Interpretation Act 1901 .

Para (e) formerly read:

(e) the Termination Payments Tax (Assessment and Collection) Act 1997 .

Definition of " Superannuation Acts " inserted by No 128 of 1999, s 3 and Sch 1 item 70, effective 13 October 1999. For transitional and application provisions, see the history note to s 2(3).

Definition of " Surcharge Acts " amended by No 23 of 2018, s 3 and Sch 1 items 70 and 71, by substituting " 1997 . " for " 1997 ; and " in para (b) and repealing para (c), effective 1 April 2018. For general application and transitional provisions, see note under the definition of Superannuation Acts . Para (c) formerly read:

(c) the Termination Payments Tax (Assessment and Collection) Act 1997 .

Definition of " Surcharge Acts " substituted by No 191 of 1997 and inserted by No 71 of 1997.

S 299W inserted by No 76 of 1996.