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Income Tax Rates Act 1986
26Rates of tax payable by trustees of superannuation funds
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26 Rates of tax payable by trustees of superannuation funds
(1) The rates of tax payable by a trustee of a complying superannuation fund in respect of the taxable income of the fund are: (a) in respect of the low tax component—15%; and (b) in respect of the non‑arm’s length component—45%. (2) The rate of tax payable by a trustee of a non‑complying superannuation fund in respect of the taxable income of the fund is 45%.