INCOME TAX RATES ACT 1986
[ CCH Note: Part III heading will be amended by No 36 of 2019, s 3 and Sch 1 item 2, by substituting " , certain other trusts and sovereign entities " for " and certain other trusts " , effective 1 July 2019.]
The rates of tax payable by a trustee of a pooled superannuation trust in respect of the taxable income of the trust are:
(a) in respect of the low tax component - 15%; and
(b) in respect of the non-arm ' s length component - 45%.