CTHIn ForceAct
Superannuation Contributions Tax Imposition Act 1997
4Imposition of superannuation contributions surcharge
Start here
Get a plain-English read of 4
Turn the raw legal text into a practical explanation grounded in Superannuation Contributions Tax Imposition Act 1997.
#### 4 Imposition of superannuation contributions surcharge
The superannuation contributions surcharge that is payable on a member’s surchargeable contributions for a financial year under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 is imposed by this Act.
> Note: Surcharge is not payable for the financial year that began on 1 July 2005 or a later financial year—see subsection 7(1) of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.