Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 5 Self-managed superannuation funds
Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
27 Section 15DD
Repeal the section, substitute:
15DD Recovery of levy
Levy that is due and payable may be recovered by the Commonwealth as a debt due to the Commonwealth.
Note: The heading to section 15DD is altered by omitting “ and late payment penalty ”.
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