Retirement Savings Accounts Regulations (Amendment) 1997 (308 of 1997)

2.   Regulation 1.03 (Interpretation)

2.1 Subregulation 1.03 (1):

Insert the following definitions:

" 'advance instalment of surcharge' means the advance instalment payable under section 11 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997;

'superannuation contributions surcharge' means the superannuation contributions surcharge imposed by the Superannuation Contributions Tax Imposition Act 1997;"

[NOTE: The following note should be inserted after the definition of "costs" in subregulation 1.03 (1):

"[NOTE: Examples of 'taxation costs': contributions tax, superannuation contributions surcharge.]".]