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:

1. Preamble

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