INCOME TAX RATES ACT 1986 - SECT 27A Rates of tax payable by trustees of pooled superannuation trusts
INCOME TAX RATES ACT 1986 - SECT 27A
Rates of tax payable by trustees of pooled superannuation trustsThe rates of tax payable by a trustee of a pooled superannuation trust in respect of the taxable income of the trust are:
(a) in respect of the low tax component--15%; and
(b) in respect of the non - arm's length component--45%.