Senate

Superannuation Contributions Tax Imposition Bill 1997

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Overview

1.1 This Bill imposes the superannuation contributions surcharge and declares the rate of surcharge. The assessment of the superannuation contributions surcharge is dealt with in the Superannuation Contributions Surcharge (Assessment and Collection) Bill 1997.


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