Small Superannuation Accounts Act 1995
As soon as practicable after an amount is credited to the Special Account under section 41 in respect of a quarter (the current quarter ), the Commissioner of Taxation must, by notice published in the Gazette , declare that, for the purposes of this Part:
(a) a specified day in the quarter next following the current quarter is the allocation day for the current quarter; and
(b) a specified percentage is the allocation rate for the current quarter.
Note:
To work out the allocation rate see section 47 .
View history note
Hide history noteThe declaration has effect accordingly.
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