Income Tax Rates Act 1986
PART III
-
RATES OF INCOME TAX PAYABLE UPON INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS, CERTAIN OTHER TRUSTS AND SOVEREIGN ENTITIES
SECTION 26
RATES OF TAX PAYABLE BY TRUSTEES OF SUPERANNUATION FUNDS
26(1)
[Complying superannuation fund]
(a) in respect of the low tax component - 15%; and
(b) in respect of the non-arm ' s length component - 45%.
26(2)
[Non-complying superannuation fund]
View history note
Hide history noteThe rates of tax payable by a trustee of a complying superannuation fund in respect of the taxable income of the fund are:
(a) in respect of the low tax component - 15%; and
(b) in respect of the non-arm ' s length component - 45%.
The rate of tax payable by a trustee of a non-complying superannuation fund in respect of the taxable income of the fund is 45%.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.