Superannuation Contributions Determination

SCD 2005/4ER - Erratum

Superannuation contributions: what are the surchargeable contributions threshold and the indexable amounts for the 2005-2006 financial year under the Superannuation Contributions Tax Imposition Act 1997?

• Please note that the PDF version is the authorised version of this ruling.
  View the consolidated version for this notice.

FOI status:

Erratum

This Erratum amends Superannuation Contributions Determination SCD 2005/4 to correct wording in the preamble.

SCD 2005/4 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

References

ATO references:
NO 2003/11684