Commonwealth Consolidated Acts

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INCOME TAX RATES ACT 1986 - SECT 27A

Rates of tax payable by trustees of pooled superannuation trusts

    The rates of tax payable by a trustee of a pooled superannuation trust in respect of the taxable income of the trust are:

  (a)   in respect of the low tax component--15%; and

  (b)   in respect of the non - arm's length component--45%.


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