Superannuation Industry (Supervision) Regulations 1994

PART 13 - MISCELLANEOUS  

Division 13.1A - Transitional arrangements arising out of the Superannuation Legislation Amendment Act (No 3) 1999  

REGULATION 13.10D   CERTAIN ANNUAL RETURNS AND AMOUNTS FOR 1999-2000 YEAR OF INCOME  

13.10D(1)   [Sec 252H]  

This regulation is made for section 252H of the Act.

13.10D(2)   [Deemed compliance re annual return]  

If the trustee of a superannuation entity that was a self managed superannuation fund at any time during the 1999-2000 year of income of the entity gives an annual return for that year of income of the entity before 1 July 2000, and the Act requires the return to be given to the Commissioner of Taxation, the trustee is taken to have complied with the requirement if the trustee gives the return to APRA.

13.10D(3)   [Deemed compliance re payment]  

If the trustee of a superannuation entity mentioned in subregulation (1) pays, under a prescribed Act, an amount before 1 July 2000 in respect of the 1999-2000 year of income of the entity, and the Act requires the amount to be paid to the Commissioner of Taxation, the trustee is taken to have complied with the requirement if the trustee pays the amount to APRA rather than to the Commissioner.

13.10D(4)   [``prescribed Act'']  

In subregulation (3):

prescribed Act
has the same meaning as in section 252G of the Act.