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SUPERANNUATION LEGISLATION AMENDMENT (SUPERANNUATION CONTRIBUTIONS TAX) ACT 1997 NO. 187, 1997 - SCHEDULE 2--Amendment
of the Superannuation Act 1990
1 Paragraph 26(1)(a)
After "other than", insert "the
Superannuation Contributions Tax (Assessment and Collection) Act 1997 ,".
2
After section 37
Insert:
37A Board liable to pay surcharge under the Superannuation Contributions Tax
(Assessment and Collection) Act 1997
(1) To remove any doubt, it is stated that:
(a) for the purposes of the
Superannuation Contributions Tax (Assessment and Collection) Act 1997 , the
Board in its capacity as a superannuation provider is an entity distinct from
the Commonwealth; and
(b) consequently, section 33 of that Act does not affect the liability of
the Board under that Act to pay surcharge on the surchargeable
contributions of members.
(2) Amounts payable by the Board under subsection 16(6) of the
Superannuation Contributions Tax (Assessment and Collection) Act 1997 are to
be paid out of the Consolidated Revenue Fund, which is appropriated
accordingly.
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