Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 5   SUPERANNUATION ENTITIES (TAXATION) ACT 1987

5   Paragraph 15DC(2)(a)

Omit the paragraph, substitute:

"(a) the amount calculated using the following formula and rounded

up to the nearest whole dollar:

Unpaid levy * (0.2/12)

where:

Unpaid levy means the amount of levy unpaid in relation to the return

as at the beginning of the calendar month;".