Commonwealth Consolidated Acts

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SUPERANNUATION ACT 1976 - SECT 146B

Definitions

                   In this Part:

"assessment" has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 .

"surcharge" has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 .

"surchargeable contributions" means surchargeable contributions (within the meaning of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ) that are attributable to the operation of this Act.


 


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