SUPERANNUATION CONTRIBUTIONS TAX IMPOSITION ACT 1997

SECTION 4  IMPOSITION OF SUPERANNUATION CONTRIBUTIONS SURCHARGE  

The superannuation contributions surcharge that is payable on a member's surchargeable contributions for a financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 is imposed by this Act.

Note:

Surcharge is not payable for the financial year that began on 1 July 2005 or a later financial year - see subsection 7(1) of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.




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