Document ID: chunk:federal_register_of_legislation:C2005C00533:clause:1_202
Version: federal_register_of_legislation:C2005C00533
Segment Type: clause
Provision Reference: sch 1 cl 202
Character Range: 13197–13903

202  Application of amendments made by Part 2

(5) Subject to subitem (6), the amendments made by items 189 to 192 apply in relation to surcharge imposed by the Superannuation Contributions Tax Imposition Act 1997 and the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 for the 2003‑2004 financial year and later financial years.

(6) However, for the 2003‑2004 year, the amount that is the previous charge percentage (which is a number that relates to the 2002‑2003 year) is to be determined as if the amendments made by items 190 and 192 had not been made.

Superannuation (Surcharge Rate Reduction) Amendment Act 2003
(No. 112, 2003)