Document ID: chunk:federal_register_of_legislation:C2014A00045:clause:1_8
Version: federal_register_of_legislation:C2014A00045
Segment Type: clause
Provision Reference: sch 1 cl 8
Character Range: 4621–5327

8                                        Subsection 27A(b)   Rate for pooled superannuation trusts with non‑arm's length component

Note: Some provisions, such as the Schedules, are excluded from this list so as not to duplicate the operation of the levy.

References to maximum rate
 (2) The following provisions of this Act apply as if the maximum rate specified as mentioned in the provision was increased by 2 percentage points:
 (a) paragraph 28(b) (rate for subsection 98(4) of the Assessment Act);
 (b) paragraph 29(2)(a) (rate for no‑TFN contributions income).
Note: This subsection does not cover references to the "highest rate" in subsection 13(1) and 15(8), which are about phase‑out limits.