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
2 Section 6 (ninth dot point)
Omit:
• A superannuation provider may reduce a member’s benefit to take account of surcharge or advance contribution paid on the member’s contributions.
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