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SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997 - SECT 11

Member liable to pay surcharge

             (1)  The superannuation contributions surcharge on a member's surchargeable contributions for a financial year is payable by the member.

No surcharge payable if member dies

             (2)  However, surcharge is not payable on surchargeable contributions for a member for a financial year in which the member dies or a later financial year.


 

   


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