Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This Subdivision applies to an individual if the individual is a Justice of the High Court, or a justice or judge of a court created by the Parliament, at any time on or after the start of the individual's 2012 - 13 income year.
(2) Nothing in this Subdivision limits section 6 of the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013 .
Note: Section 6 of the Superannuation (Sustaining the
Superannuation Contribution Concession) Imposition Act 2013 provides that
Division 293 tax is not imposed in relation to a person if the
imposition would exceed the legislative power of the Commonwealth.