Section RD 64 — Income Tax Act 2007: ESCT rules and their application

RD 64 ESCT rules and their application Meaning (1) The ESCT rules means— (a) section CX 49 (Employer’s superannuation contributions); and (b) sections RD 65 to RD 71 ; and (c) sections 15C to 15M , 24J to 24P , 47 , 48 , and Part 9 of the Tax Administration Act 1994. Application (2) The ESCT rules apply to an employer or a person who makes an employer's superannuation cash contribution. Defined in this Act: employer , employer's superannuation cash contribution ESCT rules , Compare: 2004 No 35 ss NE 1 , OB 1 “ SSCWT rules ” Section RD 64(2): amended (with effect on 1 April 2008), on 2 November 2012, by section 139(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88). Section RD 64 list of defined terms employer's superannuation cash contribution : inserted (with effect on 1 April 2008), on 2 November 2012, by section 139(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).