Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 - SECT 11

                   If superannuation contributions surcharge is payable for a member for a financial year under an assessment made before 23 March 1999, an advance instalment of one‑half of the amount of the surcharge is payable on account of surcharge payable for the member for the following financial year.

Note:          In certain circumstances an advance instalment is not payable (see subsections 12(2) and (3).