SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)
SCHEDULE 2
For this Schedule, a benefit of any kind that is described as employer-provided does not include any part of the benefit attributable to member contributions or any earnings in relation to those contributions.
METHOD FOR WORKING OUT AMOUNT OF SURCHARGEABLE CONTRIBUTIONS
(paragraph 2M(3)(a) )
Part 1 - Preliminary 1 1 Meaning of employer-provided benefitFor this Schedule, a benefit of any kind that is described as employer-provided does not include any part of the benefit attributable to member contributions or any earnings in relation to those contributions.
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