Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe superannuation contributions surcharge that is payable on a member's surchargeable contributions for a financial year under the Superannuation Contributions Tax (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 7(1) of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 .