INCOME TAX ASSESSMENT ACT 1997 - SECT 26.90 Superannuation supervisory levy
INCOME TAX ASSESSMENT ACT 1997 - SECT 26.90
Superannuation supervisory levy You cannot deduct under this Act so much of a levy imposed by
the
Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991
as represents the late lodgment amount (within the meaning of section 6
of that Act).