Superannuation Contributions Determination

SCD 98/1W

Superannuation contributions: when does a superannuation provider cease to be the holder of the contributions and when can it be said a pension or annuity has 'begun to be paid'?

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Notice of Withdrawal

Superannuation Contributions Determination SCD 98/1 is withdrawn with effect from today.

1. The Superannuation Contributions Surcharge (SCS) applied from 20 August 1996 to 1 July 2005.

2. This Determination explained when a superannuation provider is the holder of a contribution for SCS purposes.

3. From 2017 the Commissioner no longer issues new assessments for SCS, so this Determination is no longer required.

Commissioner of Taxation
29 January 2020

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References

ATO references:
NO 1-KHOK8TU