Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 (Cth)

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997

Act No. 184 of 1997 as amended

This compilation was prepared on 16 August 2005 taking into account amendments up to Act No. 102 of 2005

The text of any of those amendments not in force on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing, Attorney‑General's Department, Canberra

Contents 1 Short title [see Note 1] 2 Commencement [see Note 1] 3 Interpretation 4 Imposition of superannuation contributions surcharge 5 Rate of superannuation contributions surcharge 6 Surchargeable contributions threshold 7 Indexation

Notes An Act to impose a superannuation contributions tax on members of constitutionally protected superannuation funds and to declare the rate of the tax

1 Short title [see Note 1]

This Act may be cited as the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997.

2 Commencement [see Note 1]

This Act commences on the day on which it receives the Royal Assent.

3 Interpretation

Expressions used in this Act that are defined by the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 have the same meanings as in that Act.

4 Imposition of superannuation contributions surcharge

The superannuation contributions surcharge that is payable on a member's surchargeable contributions for a financial year under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 is imposed by this Act.