Superannuation (Surcharge Rate Reduction) Amendment Act 2003 (112 of 2003)
Schedule 1 Superannuation surcharge
Part 2 Amendments related to reduction of the surcharge cap
Superannuation Contributions Tax (Application to the Commonwealth - Reduction of Benefits) Act 1997
27 Subsection 4(1)
Omit “not exceeding 15% of the employer-financed component of that part of the benefits that accrued after 20 August 1996”, substitute “subject to subsection (2A)”.
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).
