Superannuation Contributions Determination

SCD 2004/5W

Superannuation contributions: for the 2004-2005 financial year, what is the amount represented by A in the first formula contained within subsection 5(1) of the Superannuation Contributions Tax Imposition Act 1997 and subsection 5(1) of the Termination Payments Tax Imposition Act 1997?

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FOI status:

may be released

Notice of Withdrawal

Superannuation Contributions Determination SCD 2004/5 is withdrawn with effect from today.

1. SCD 2004/5 is being withdrawn as its date of effect has ceased. The Determination will continue to be legally binding on the Commissioner for the relevant period to which it relates.

Commissioner of Taxation
13 April 2016

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References

ATO references:
NO 1-7VLP0F8

Related Rulings/Determinations:

SCD 2004/1
SCD 2004/2
SCD 2004/3
SCD 2004/4

Subject References:
adjusted taxable income
financial year
higher income amount
lower income amount
maximum surcharge percentage
relevant adjusted taxable income
superannuation contributions surcharge
surchargeable contributions

Legislative References:
SCTIA 1997 5(1)
SCTIA 1997 5(1AA)
SCTIA 1997 5(3)
TPTIA 1997 5(1)
TPTIA 1997 5(1AA)