Superannuation Industry (Supervision) Act 1993

PART 25A - TAX FILE NUMBERS

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Division 5 - General

SECTION 299W

299W DEFINITIONS

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In this Part, unless the contrary intention appears:

eligible superannuation entity
(Repealed by No 158 of 2012)

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regulated exempt public sector superannuation scheme
means an exempt public sector superannuation scheme in respect of which either of the following applies:

(a) the trustee of the scheme is a constitutional corporation;

(b) the sole or primary purpose of the scheme is the provision of old-age pensions.

Superannuation Acts
means the following:

(a) this Act;

(b) the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ;

(c) the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 ;

(d) the Superannuation (Unclaimed Money and Lost Members) Act 1999 .

(e) (Repealed by No 23 of 2018)

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History

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Even though an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:

(a) making or amending an assessment (including under a provision that is itself repealed or amended);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

Surcharge Acts
means:

(a) the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ; and

(b) the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 .

(c) (Repealed by No 23 of 2018)

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tax file number
has the meaning given by section 202A of the Income Tax Assessment Act 1936 .

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