SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 - SECT 5 Trustee taken not to be officer, authority or agent of the Commonwealth

Commonwealth Consolidated Acts

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SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 - SECT 5

Trustee taken not to be officer, authority or agent of the Commonwealth

The trustee is taken, for the purposes of the Superannuation Contributions Tax Imposition Act 1997 and the Superannuation Contributions Tax (Assessment and Collection) Act 1997 , not to be an officer, authority or agent of the Commonwealth in the trustee's capacity as trustee of the scheme.

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