Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX IMPOSITION ACT 1997 - NOTES

Act No. 72 of 1997 as amended

This compilation was prepared on 16 August 2005
taking into account amendments up to Act No. 102 of 2005

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

Contents

1 Short title [see Note 1] ...........................

2 Commencement [see Note 1] .......................

3 Interpretation.................................

4 Imposition of superannuation contributions surcharge.........

5 Rate of superannuation contributions surcharge.............

6 Surchargeable contributions threshold..................

7 Indexation...................................

8 Severability..................................

9 Act does not impose tax on property of State..............

Notes