SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 - SECT 7 Discharge of liability of trustee
SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 - SECT 7
Discharge of liability of trusteeCompliance with any directions given under section 6 is taken, for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 to discharge the trustee's liability to pay the surcharge.
Notes to the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997
The Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 as shown in this compilation comprises Act No. 68, 1997 amended as indicated in the Tables below.
Table of Acts
Act | Number | Date | Date of commencement | Application, saving or transitional provisions |
Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 | 68, 1997 | 5 June 1997 | 5 June 1997 |
|
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 | 191, 1997 | 7 Dec 1997 | Schedule 3: 5 June 1997 (a) | -- |
Tax Laws Amendment (2009 Measures No. 4) Act 2009 | 88 , 2009 | 18 Sept 2009 | Schedule 5 (items 231, 232): Royal Assent | -- |
(a) The Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 was amended by Schedule 3 only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 , subsection 2(2) of which provides as follows:
(2) Schedule 3 is taken to have commenced on 5 June 1997, immediately after the commencement of the Superannuation Contributions Tax (Application to the Commonwealth) Act 1997 .
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
S. 3 .................... | am. No. 191, 1997 ; No. 88 , 2009 |
Heading to s. 6 ............ | am. No. 88 , 2009 |
S. 6 .................... | am. No. 88 , 2009 |