Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (Repealed) (191 of 1997)

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

32   Paragraph 20(6)(b)

Repeal the paragraph, substitute:

(b) the difference is to be applied in reduction of any liability of the holder of the surchargeable contributions under this Act; and

(c) any amount remaining is to be paid to the holder of the surchargeable contributions.