Superannuation Legislation Amendment Act (No. 3) 1999 (121 of 1999)
Schedule 2
Superannuation (Excluded Funds) Supervisory Levy Imposition Act 1991
10 Paragraphs 6(1)(a) and (b)
Repeal the paragraphs, substitute:
(a) an amount (not exceeding $200) specified in regulations for the purposes of this subsection; and
(b) if the return is not lodged by the date specified in the regulations in respect of a year of income - the late lodgment amount which the trustee is liable to pay under subsection 6(2) in relation to that return.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
