Income Tax Rates Act 1986
PART III
-
RATES OF INCOME TAX PAYABLE UPON INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS, CERTAIN OTHER TRUSTS AND SOVEREIGN ENTITIES
SECTION 27A
27A
RATES OF TAX PAYABLE BY TRUSTEES OF POOLED SUPERANNUATION TRUSTS
The rates of tax payable by a trustee of a pooled superannuation trust in respect of the taxable income of the trust are:
(a) in respect of the low tax component - 15%; and
(b) in respect of the non-arm ' s length component - 45%.
View history note
Hide history noteThe rates of tax payable by a trustee of a pooled superannuation trust in respect of the taxable income of the trust are:
(a) in respect of the low tax component - 15%; and
(b) in respect of the non-arm ' s length component - 45%.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.