SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) IMPOSITION ACT 1997

SECTION 4   IMPOSITION OF SUPERANNUATION CONTRIBUTIONS SURCHARGE  

4    The superannuation contributions surcharge that is payable on a member's surchargeable contributions for a financial year under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 is imposed by this Act.

Note:

Surcharge is not payable for the financial year that began on 1 July 2005 or a later financial year - see subsection 8(1) of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.

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