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INCOME TAX (COMPANIES AND SUPERANNUATION FUNDS) ACT 1980 No. 126 of 1980 - SECT 7

Rates of tax payable by trustees of superannuation funds
7. (1) 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 or 121CB of the Assessment Act, to be
assessed and to pay tax is 50%.

(2) 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 46%.

(3) 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 121DA of the Assessment Act, to be assessed and to pay
tax is 60%. 


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