Superannuation Contributions Determination

SCD 2004/2W

Superannuation contributions: what are the indexable amounts for the 2004-2005 financial year under the Termination Payments Tax Imposition Act 1997 ?

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FOI status:

may be released

Notice of Withdrawal

Superannuation Contributions Determination SCD 2004/2 is withdrawn with effect from today.

1. SCD 2004/2 documents the indexable amounts for the 2004-2005 financial year under the Termination Payments Tax Imposition Act 1997 (TPTI Act) and explains how they are calculated.

2. The content of SCD 2004/2 is not interpretative in nature. Further, the Commissioner of Taxation has published the indexable amounts for the 2004-2005 financial year under the TPTI Act on the ATO website at www.ato.gov.au.

Commissioner of Taxation
29 January 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued in draft form.

Previous Determinations:

SCD 97/2,

SCD 98/4,

SCD 1999/2,

SCD 2000/2,

SCD 2001/2,

SCD 2002/2, and

SCD 2003/2.

References

ATO references:
NO 1-54B70KD

Related Rulings/Determinations:

SCD 2004/1
SCD 2004/3
SCD 2004/4
SCD 2004/5

Subject References:
average weekly ordinary time earnings
financial year
higher income amount
indexable amount
indexation
indexation factor
lower income amount
superannuation contributions
termination payments surcharge

Legislative References:
TPTIA 1997
TPTIA 1997 5
TPTIA 1997 5(1)
TPTIA 1997 5(1AA)
TPTIA 1997 6
TPTIA 1997 6(1)
TPTIA 1997 6(3)