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Superannuation Act 2005
38CSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997
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38 CSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997
To avoid doubt: (a) for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, CSC in its capacity as a superannuation provider is an entity distinct from the Commonwealth; and (b) consequently, section 33 of that Act does not affect the liability of CSC under that Act to pay surcharge on the surchargeable contributions of members of PSSAP.