Senate

Supplementary Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Chapter 1 - Removal of the measure to reduce the superannuation surcharge

Items 1 and 2

Schedule 2 of the Taxation Laws Amendment (Superannuation) Bill (No. 2) 2002, which contains the measure to reduce the superannuation surcharge rates, is omitted from the bill.