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Income Tax Rates Act 1986
27ARates of tax payable by trustees of pooled superannuation trusts
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#### 27A Rates of tax payable by trustees of pooled superannuation trusts
The rates of tax payable by a trustee of a pooled superannuation trust in respect of the taxable income of the trust are:
(a) in respect of the low tax component—15%; and
(b) in respect of the non‑arm’s length component—45%.