Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (191 of 1997)

Schedule 3   Amendment of the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997

2   At the end of section 3

Add:

(2) For the purposes of the application of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 to a trustee of an unfunded defined benefits superannuation scheme to whom section 5 of this Act applies, a reference in that Act to superannuation contributions surcharge includes a reference to superannuation contributions surcharge that is payable because of the operation of that section.