Income Tax Rates Act 1986
The rates of tax payable by a trustee of a complying superannuation fund in respect of the taxable income of the fund are:
(a) in respect of the low tax component - 15%; and
(b) in respect of the non-arm ' s length component - 45%.
The rate of tax payable by a trustee of a non-complying superannuation fund in respect of the taxable income of the fund is 45%.
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