Superannuation (Surcharge Rate Reduction) Amendment Act 2003 (112 of 2003)
Schedule 1 Superannuation surcharge
Part 1 Amendments related to reduction of the surcharge rate
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997
10 Subsection 5(1)
Omit $70,000 but is less than $85,000, substitute the lower income amount but is less than the higher income amount.