Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (191 of 1997)
Schedule 2 Amendment of the Income Tax Assessment Act 1997
2 After section 26-55
Insert:
26-60 Superannuation contributions surcharge
You cannot deduct under this Act:
(a) a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Assessment and Collection) Act 1997; or
(b) a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.
26-65 Termination payments surcharge
You cannot deduct under this Act a termination payments surcharge within the meaning of the Termination Payments Tax (Assessment and Collection) Act 1997.