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
13 Subsection 5(3)
Omit 15%, substitute the maximum surcharge percentage.