Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 (Cth)

Superannuation Contributions Tax (Application to the Commonwealth) Act 1997

Act No. 68 of 1997 as amended

This compilation was prepared on 25 September 2009 taking into account amendments up to Act No. 88 of 2009

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 Application of Act 5 Trustee taken not to be officer, authority or agent of the Commonwealth 6 Directions by Finance Minister 7 Discharge of liability of trustee

Notes An Act to provide for the notional application of superannuation contributions tax on the taxable contributions of members of non‑contributory Commonwealth superannuation schemes, and for related purposes

1 Short title [see Note 1]

This Act may be cited as the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997.

2 Commencement [see Note 1]

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

3 Interpretation

(1) Subject to subsection (2), any expression that is used in this Act and in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 has the same meaning as in that Act.

(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.