Superannuation (Self Managed Superannuation Funds) Taxation Regulations 2018 (Cth)

Superannuation (Self Managed Superannuation Funds) Taxation Regulations 2018

I, General the Honourable Sir Peter Cosgrove AK MC (Ret'd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 10 May 2018

Peter Cosgrove Governor‑General

By His Excellency's Command

Kelly O'Dwyer Minister for Revenue and Financial Services

Contents 1 Name 2 Commencement 3 Authority 4 Schedules 5 Definitions 6 When levy due for payment Schedule 1—Repeals Superannuation (Self Managed Superannuation Funds) Taxation Regulations 1999

1 Name This instrument is the Superannuation (Self Managed Superannuation Funds) Taxation Regulations 2018.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2018. 1 July 2018

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under the Superannuation (Self Managed Superannuation Funds) Taxation Act 1987.

4 Schedules Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.