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
5 Paragraph 8(2)(a)
Repeal the paragraph, substitute:
(a) either of the following applies:
(i) any amounts are paid for or by a member to a superannuation (accumulated benefits) provider for a financial year;
(ii) there is an allocated surplus amount in relation to a member in respect of a financial year after the 1996-97 financial year; and