Superannuation Contributions Determination

SCD 98/3W

Superannuation contributions: what is the surcharge threshold for the 1998-99 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997?

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FOI status:

Notice of Withdrawal

Superannuation Contributions Determination SCD 98/3 is withdrawn with effect from today.

1. SCD 98/3 documents the surcharge threshold for the 1998-99 financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 (SCT(AC) Act) and explains how it is calculated.

2. The content of SCD 98/3 is not interpretative in nature. Further, the Commissioner of Taxation has published the surcharge threshold for the 1998-99 financial year under the SCT(AC) Act on the ATO website at www.ato.gov.au.

Commissioner of Taxation
29 January 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously released in draft form

References

ATO references:
NO 1-4L0VSDA

Related Rulings/Determinations:

SCD 98/4
SCD 98/5
SCD 98/6

Subject References:
average weekly ordinary time earnings
earnings base
financial year
indexation
indexation factor
minimum contribution base
superannuation contributions
surcharge
surcharge threshold
threshold

Legislative References:
SCTAC 9(1)
SCTAC 9(2)