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