Document ID: chunk:federal_register_of_legislation:C2005C00533:section:4
Version: federal_register_of_legislation:C2005C00533
Segment Type: section
Provision Reference: s 4
Character Range: 1520–2130

4  Imposition of superannuation contributions surcharge

  The superannuation contributions surcharge that is payable on a member's surchargeable contributions for a financial year under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 is imposed by this Act.

Note: Surcharge is not payable for the financial year that began on 1 July 2005 or a later financial year—see subsection 8(1) of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.