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

Schedule 4   Amendment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997

3   At the end of section 7

Add:

No surcharge is payable if surcharge is payable under another Act

(4) Surcharge is not payable on a member’s surchargeable contributions if surcharge is payable on those contributions under the Superannuation Contributions Tax (Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.