Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997 - SECT 11

  (1)   The superannuation contributions surcharge on a member's surchargeable contributions for a financial year is payable by the member.

No surcharge payable if member dies

  (2)   However, surcharge is not payable on surchargeable contributions for a member for a financial year in which the member dies or a later financial year.