Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

PART 2 - LIABILITY TO SURCHARGE  

SECTION 11   MEMBER LIABLE TO PAY SURCHARGE  

11(1)   [Member liable]  

The superannuation contributions surcharge on a member's surchargeable contributions for a financial year is payable by the member.

11(2)   No surcharge payable if member dies.  

However, surcharge is not payable on surchargeable contributions for a member for a financial year in which the member dies or a later financial year.