Commonwealth Consolidated Acts

SUPERANNUATION ACT 1976 - SECT 110SD

  (1)   CSC may vary the percentage mentioned in the definition of rate of fund contribution tax in subsection   62A(1) or 110SB(1) by determination.

  (2)   The determination:

  (a)   takes effect from such date as is specified in the determination; and

  (b)   may provide for a percentage of nil.

  (3)   In making the determination, CSC is to have regard to the rate of tax payable on employer contributions paid to a superannuation fund.

  (4)   CSC must cause a copy of the determination to be published in the Gazette .