Document ID: chunk:federal_register_of_legislation:C2009C00451:section:7
Version: federal_register_of_legislation:C2009C00451
Segment Type: section
Provision Reference: s 7
Character Range: 3387–5706

7  Discharge of liability of trustee

  Compliance with any directions given under section 6 is taken, for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 to discharge the trustee's liability to pay the surcharge.
Notes to the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997

Note 1

The Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 as shown in this compilation comprises Act No. 68, 1997 amended as indicated in the Tables below.

Table of Acts
Act                                                                                         Number     Date          Date of commencement                       Application, saving or transitional provisions
                                                                                            and year   of Assent
Superannuation Contributions Tax (Application to the Commonwealth) Act 1997                 68, 1997   5 June 1997   5 June 1997
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997  191, 1997  7 Dec 1997    Schedule 3: 5 June 1997 (a)                —
Tax Laws Amendment (2009 Measures No. 4) Act 2009                                           88, 2009   18 Sept 2009  Schedule 5 (items 231, 232): Royal Assent  —

(a) The Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 was amended by Schedule 3 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997, subsection 2(2) of which provides as follows:
 (2) Schedule 3 is taken to have commenced on 5 June 1997, immediately after the commencement of the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997.

Table of Amendments
ad. = added or inserted   am. = amended   rep. = repealed   rs. = repealed and substituted
Provision affected                                                                          How affected
S. 3....................                                                                    am. No. 191, 1997; No. 88, 2009
Heading to s. 6............                                                                 am. No. 88, 2009
S. 6....................                                                                    am. No. 88, 2009