Superannuation Contributions Ruling

SCR 97/1W

Superannuation contributions: actuarial method for the calculation of the notional surchargeable contributions factor

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Notice of Withdrawal

Superannuation Contributions Ruling SCR 97/1 is withdrawn with effect from today.

1. The Superannuation Contributions Surcharge (SCS) applied from 20 August 1996 to 1 July 2005.

2. This Ruling provided guidance to actuaries in relation to the preparation of actuarial certificates which deal with the notional surchargeable contributions factor for SCS purposes.

3. From 2017 the Commissioner no longer issues new assessments for SCS, so this Ruling is no longer required.

Commissioner of Taxation
29 January 2020

© 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).

References

ATO references:
NO 1-KHOK8TU