Superannuation Contributions Determination

SCD 1999/5W

Superannuation contributions: rolled over employer eligible termination payment (ETP)

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Notice of Withdrawal

Superannuation Contributions Determination SCD 1999/5 is withdrawn with effect from today.

1. The Superannuation Contributions Surcharge (SCS) applied from 20 August 1996 to 1 July 2005.

2. This Determination explained the transitional rules which applied to determining surchargeable contributions when an employer ETP was rolled over before 20 August 2001.

3. From 2017 the Commissioner no longer issues new assessments for SCS, so this Determination is no longer required.

Commissioner of Taxation
29 January 2020

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-KHOK8TU