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Income Tax Assessment Act 1997
26‑60 Superannuation contributions surch26‑60 Superannuation contributions surcharge
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#### 26‑60 Superannuation contributions surcharge
You cannot deduct under this Act:
(a) a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Assessment and Collection) Act 1997; or
(b) a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.