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 Imposition Act 1997

4   Subsection 5(2)

Omit “$85,000 or a higher amount”, substitute “equal to, or greater than, the higher income amount”.