INCOME TAX ASSESSMENT ACT 1997 - SECT 26.60 Superannuation contributions surcharge

INCOME TAX ASSESSMENT ACT 1997 - SECT 26.60

    You cannot deduct under this Act:

  (a)   a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ; or

  (b)   a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 .