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SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 No. 68, 1997 - SECT 7
7 Discharge of liability of trustee
Compliance with any directions given under section 6 is taken, for the
purposes of the Superannuation Contributions Tax (Assessment and Collection)
Act 1997 to discharge the trustee's liability to pay the surcharge.
[Minister's second reading speech made in-
House of Representatives on 6 March 1997
Senate on 25 March 1997]
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