Commonwealth Numbered Acts

OCCUPATIONAL SUPERANNUATION LAWS AMENDMENT ACT 1991 No. 55, 1991 - SECT 11

11. Section 3 of the Principal Act is amended:
(a) by omitting "or" from paragraph (c) of the definition of "reviewable
decision" in subsection (1);
(b) by adding at the end of the definition of "reviewable decision" in
subsection (1) the following paragraphs:
  "(e)   a decision of the Commissioner under subsection 12 (6A), 14 (6A) or
15B (6A); or

   (f)  a decision of the Commissioner under section 15DF;";

   (c)  by inserting in subsection (1) the following definitions:

" `approved form', in relation to a return under subsection 12 (1), 14 (1) or
15B (1), has the meaning given by section 15CA;
`basic levy amount' has the meaning given by section 6 of the Superannuation 
Supervisory Levy Act 1991 ;
`data processing device' means any article or material (for example, a disc)
from which information is capable of being reproduced with or without the aid
of any other article or device;
`late lodgment amount' has the meaning given by section 6 of the
Superannuation Supervisory Levy Act 1991;
`late payment penalty' means penalty payable under section 15DC;
`levy' means the levy imposed by the Superannuation Supervisory Levy Act  1991
;
`levy avoidance scheme' means:

   (a)  an agreement, arrangement, understanding, promise or undertaking,
        whether express or implied and whether or not enforceable, or intended
        to be enforceable, by legal proceedings; or

   (b)  a scheme, plan, proposal, action, course of action or course of
        conduct, whether there are 2 or more parties or only one party
        involved; entered into or carried out for the purpose, or for purposes
        that included the purpose, of enabling trustees to avoid the payment
        of levy;
`levy month' means one of the 12 months of the year; `minimum basic levy
amount', in relation to a year of income, means the lowest basic levy amount
applicable to returns for the year of income for funds and unit trusts that
are in existence at all times during the year of income;".