Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (Repealed) (191 of 1997)
Schedule 4 Amendment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
32 Paragraph 20(6)(b)
Repeal the paragraph, substitute:
(b) the difference is to be applied in reduction of any liability of the holder of the surchargeable contributions under this Act; and
(c) any amount remaining is to be paid to the holder of the surchargeable contributions.
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).
