Superannuation (Surcharge Rate Reduction) Amendment Act 2003 (112 of 2003)
Schedule 1 Superannuation surcharge
Part 2 Amendments related to reduction of the surcharge cap
Superannuation Contributions Tax (Application to the Commonwealth - Reduction of Benefits) Act 1997
27 Subsection 4(1)
Omit not exceeding 15% of the employer-financed component of that part of the benefits that accrued after 20 August 1996, substitute subject to subsection (2A).