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”.
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