Turn the raw legal text into a practical explanation grounded in Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997.

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#### 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 (Members of Constitutionally Protected Superannuation Funds) 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 8(1) of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.

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Section 4 - Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 - Imposition of superannuation contributions surcharge — Zoe