SUPERANNUATION CONTRIBUTIONS AND TERMINATION PAYMENTS TAXES - SCHEDULE 3 --Amendment of the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997

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SUPERANNUATION CONTRIBUTIONS AND TERMINATION PAYMENTS TAXES - SCHEDULE 3

--Amendment of the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 1 Section 3

Omit "Any", substitute "Subject to subsection (2), any".

2 At the end of section 3

Add:

(2) For the purposes of the application of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 to a trustee of an unfunded defined benefits superannuation scheme to whom section 5 of this Act applies, a reference in that Act to superannuation contributions surcharge includes a reference to superannuation contributions surcharge that is payable because of the operation of that section.

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