Superannuation Contributions Determination

SCD 2004/4W

Superannuation contributions: what are the surchargeable contributions threshold and the indexable amounts for the 2004-2005 financial year under the Superannuation Contributions Tax Imposition Act 1997 ?

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FOI status:

may be released

Notice of Withdrawal

Superannuation Contributions Determination SCD 2004/4 is withdrawn with effect from today.

1. SCD 2004/4 documents the surchargeable contributions threshold and the indexable amounts for the 2004-2005 financial year under the Superannuation Contributions Tax Imposition Act 1997 (SCTI Act) and explains how they are calculated.

2. The content of SCD 2004/4 is not interpretative in nature. Further, the Commissioner of Taxation has published the surchargeable contributions threshold and the indexable amounts for the 2004-2005 financial year under the SCTI Act on the ATO website at www.ato.gov.au.

Commissioner of Taxation
29 January 2014

© 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).

Not previously issued in draft form.

Previous Determinations:

SCD 97/1,

SCD 97/4,

SCD 98/3,

SCD 98/6,

SCD 1999/1,

SCD 1999/4,

SCD 2000/4,

SCD 2001/4,

SCD 2002/4, and

SCD 2003/4.

References

ATO references:
NO 1-54BCNX4

Related Rulings/Determinations:

SCD 2004/1
SCD 2004/2
SCD 2004/3
SCD 2004/5

Subject References:
average weekly ordinary time earnings
current charge percentage
financial year
higher income amount
indexable amount
indexation
indexation factor
lower income amount
previous charge percentage
superannuation contributions
surcharge
surcharge threshold
surchargeable contributions threshold
threshold

Legislative References:
SCT(AC)A 1997 9(4)
SCT(AC)A 1997 9(5)
SCTIA 1997 5
SCTIA 1997 5(1)
SCTIA 1997 5(1AA)
SCTIA 1997 6(1)
SCTIA 1997 6(2)
SCTIA 1997 7
SCTIA 1997 7(1)
SCTIA 1997 19(2)
SGAA 1992