Taxation Determination
TD 97/11ER - Erratum
Income tax: what are the thresholds and limits for superannuation amounts in 1997-1998?
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FOI status:
May be releasedNOTICE OF ERRATUM
An error in the calculation of the ETP low rate threshold for the year ended 30 June 1995 has been found.
The threshold was previously reported as: $90,474
The correct threshold is: $90,916
Delete paragraph 7 of Taxation Determination TD 97/11 and replace with the below:
7. For the purposes of section 159SG of the Act, the upper limit for determining the residual amount , i.e., the threshold on the post-June 1983 component of an ETP is:
$90,916 (formerly $86,917).
Commissioner of Taxation
20 June 2001
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