Superannuation Contributions Determination

SCD 2005/3W

Superannuation contributions: what is the surcharge threshold for the 2005-2006 financial year under the Termination Payments Tax (Assessment and Collection) Act 1997?

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FOI status:

Notice of Withdrawal

Superannuation Contributions Determination SCD 2005/3 is withdrawn with effect from today.

1. SCD 2005/3 issued on 8 June 2005 and provides the surcharge threshold for the 2005-2006 financial year for the purposes of subsection 10(2) of the Termination Payments Tax (Assessment and Collection) Act 1997 (TPT(AC)A).

2. Since the Determination issued, amendments to legislation have resulted in no surcharge being payable in respect of termination payments made on or after 1 July 2005. As part of these amendments, subsection 10(7) of the TPT(AC)A does not require the surcharge threshold to be published for financial years after 2004-2005.

Commissioner of Taxation
21 December 2005

References

ATO references:
NO 2003/11684