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Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
11Member liable to pay surcharge
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#### 11 Member liable to pay surcharge
(1) The superannuation contributions surcharge on a member’s surchargeable contributions for a financial year is payable by the member.
No surcharge payable if member dies
(2) However, surcharge is not payable on surchargeable contributions for a member for a financial year in which the member dies or a later financial year.