Commonwealth Consolidated Acts

SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) TAXATION ACT 1987 - SECT 22

  (1)   The Governor - General may make regulations, not inconsistent with this Act, prescribing matters:

  (a)   required or permitted by this Act to be prescribed; or

  (b)   necessary or convenient to be prescribed for carrying out or giving effect to this Act;

and, in particular:

  (e)   providing for exemptions from levy and for remissions of levy; and

  (f)   providing for the manner of payment for levy and other amounts payable to the Commonwealth under this Act; and

  (g)   providing for the refund (or other application) of overpayments.