Commonwealth Numbered Acts

INCOME TAX (COMPANIES AND SUPERANNUATION FUNDS) ACT 1976 No. 208 of 1976 - SECT 7

7. (1) The rate of tax payable by a trustee of a superannuation fund in
respect of investment income of the fund in respect of which the trustee is
liable, in pursuance of section 121D of the Assessment Act, to be assessed and
to pay tax is 42.5 per centum.

(2) The rate of tax payable by a trustee of a superannuation fund in respect
of the taxable income of the fund in respect of which the trustee is liable,
in pursuance of section 121CA, 121CB or 121DA of the Assessment Act, to be
assessed and to pay tax is 50 per centum.