Superannuation Contributions Determination

SCD 2000/1W

Superannuation contributions: what is the surcharge threshold for the 2000-2001 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

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FOI status:

Notice of Withdrawal

Superannuation Contributions Determination SCD 1999/1 is withdrawn with effect from today.

1. SCD 2000/1 documents the surcharge threshold for the 1999-2000 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 (SCT(AC) Act) and explains how it is calculated.

2. The content of SCD 2000/1 is not interpretative in nature. Further, the Commissioner of Taxation has published the surcharge threshold for the 1999-2000 financial year under the SCT(AC) Act on the ATO website at www.ato.gov.au.

Commissioner of Taxation
29 January 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued in draft form

References

ATO references:
NO 1-54APH3K

Related Rulings/Determinations:

SCD 97/1
SCD 98/3
SCD 1999/1
SCD 2000/2
SCD 2000/3
SCD 2000/4

Subject References:
average weekly ordinary time earnings
earnings base
financial year
indexation
indexation factor
minimum contribution base
superannuation contributions
surcharge
surcharge threshold
threshold

Legislative References:
SCT(AC)A 9(1)
SCT(AC)A 9(2)