Superannuation Contributions Determination

SCD 2005/4W

Superannuation contributions: what are the surchargeable contributions threshold and the indexable amounts for the 2005-2006 financial year under the Superannuation Contributions Tax Imposition Act 1997?

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FOI status:

Notice of Withdrawal

Superannuation Contributions Determination SCD 2005/4 is withdrawn with effect from today.

1. SCD 2005/4 which issued on 8 June 2005 provides the surchargeable contributions threshold and the indexable amounts for the 2005-2006 financial year for the purposes of subsections 6(2) and 5(1AA) respectively of the Superannuation Contributions Tax Imposition Act 1997 (SCTIA).

2. Since the Determination issued, amendments to legislation have resulted in no surcharge being payable in respect of superannuation contributions made on or after 1 July 2005. As part of these amendments, the surchargeable contributions threshold is not required for financial years after 2004-2005. Also, under subsection 7(6) of the SCTIA, the indexable amounts for financial years after 2004-2005 are not required to be published.

Commissioner of Taxation
21 December 2005

References

ATO references:
NO 2003/11684