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Brief
This compilation of the Act provides information on the imposition of a levy on self-managed superannuation funds. The Act was amended several times, including in 1993, 1995, 1998, 1999, 2007, and 2013. The amendments were made to update the levy rates, change the application of the Act, and make other adjustments.
The Act imposes a levy on self-managed superannuation funds, with the amount of the levy being specified in regulations. The Governor-General is authorized to make regulations for this purpose.
The compilation includes notes on the legislation history, amendment history, and endnotes that provide details on the uncommenced and misdescribed amendments.
Key provisions:
Imposition of a levy on self-managed superannuation funds
Amount of levy is specified in regulations
Governor-General authorized to make regulations
Amendments made to the Act in 1993, 1995, 1998, 1999, 2007, and 2013
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