#### 11 Advance instalment of superannuation contributions surcharge If superannuation contributions surcharge is payable for a member for a financial year under an assessment made before 23 March 1999, an advance instalment of one‑half of the amount of the surcharge is payable on account of surcharge payable for the member for the following financial year. > Note: In certain circumstances an advance instalment is not payable (see subsections 12(2) and (3).

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Section 11 - Superannuation Contributions Tax (Assessment and Collection) Act 1997 - Advance instalment of superannuation contributions surcharge — Zoe