Superannuation Contributions Determination
SCD 2005/3ER - Erratum
Superannuation contributions: what is the surcharge threshold for the 2005-2006 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997?
may be released
Erratum
This Erratum amends Superannuation Contributions Determination SCD 2005/3 to correct wording in the preamble.
SCD 2005/3 is amended as follows:
Omit the preamble and substitute:
Preamble
Superannuation Contributions Determinations do not have the force of law. Each decision made by the Australian Taxation Office is made on the merits of the individual case having regard to any relevant Rulings and Determinations.
This Erratum applies on and from 8 June 2005.
Commissioner of Taxation
22 June 2005
2003/11684
ISSN 1329-2471