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Tax and Superannuation Laws Amendment (2014 Measures No 4) Regulation 2014 was made on 11 December 2014 and registered on the Federal Register of Legislative Instruments on 16 December 2014 as Select Legislative Instrument No 211, 2014.

The regulation amends the Superannuation Industry (Supervision) Regulations 1994 and Income Tax Regulations 1936 to allow employers to deliver all of its superannuation contributions data to a single location and to provide tax concessions to Australian Defence Force personnel serving in Afghanistan as part of Operation HIGHROAD.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


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