Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (Repealed) (191 of 1997)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

8   Paragraph 8(4)(a)

Repeal the paragraph, substitute:

(a) if any amounts were paid for or by the member to a superannuation (accumulated benefits) provider for the financial year or there was an allocated surplus amount in relation to the member in respect of the financial year - the part of so much of those amounts that would otherwise be the member's surchargeable contributions as was paid to the provider or allocated to the member after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996; or

Note: The heading to subsection 10(3) is altered by omitting "hold" and substituting "be the holder of the".