Superannuation Contributions Determination

SCD 2001/4W

Superannuation contributions: what are the surchargeable contributions threshold and the indexable amounts for the 2001-2002 financial year under the Superannuation Contributions Tax Imposition Act 1997 ?

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FOI status:

Notice of Withdrawal

Superannuation Contributions Determination SCD 2001/1 is withdrawn with effect from today.

1. SCD 2001/1 documents the surchargeable contributions threshold and the indexable amounts for the 2001-2002 financial year under the Superannuation Contributions Tax Imposition Act 1997 (SCTI Act) and explains how they are calculated.

2. The content of SCD 2001/1 is not interpretative in nature. Further, the Commissioner of Taxation has published the surchargeable contributions threshold and the indexable amounts for the 2001-2002 financial year under the SCTI 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 released in draft form.

References

ATO references:
NO 1-54AV35E

Related Rulings/Determinations:

SCD 97/1
SCD 98/3
SCD 1999/1
SCD 2000/4
SCD 2001/1
SCD 2001/2
SCD 2001/3

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(4)
SCT(AC)A 9(5)
SCTIA 5
SCTIA 6(1)
SCTIA 6(2)
SCTIA 7(1)
SGAA 20
SGAA 21