Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 5 SUPERANNUATION ENTITIES (TAXATION) ACT 1987
5 Paragraph 15DC(2)(a)
Omit the paragraph, substitute:
"(a) the amount calculated using the following formula and rounded
up to the nearest whole dollar:
Unpaid levy * (0.2/12)
where:
Unpaid levy means the amount of levy unpaid in relation to the return
as at the beginning of the calendar month;".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
