CTHIn ForceAct
Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007
4Imposition of tax
Start here
Get a plain-English read of 4
Turn the raw legal text into a practical explanation grounded in Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007.
#### 4 Imposition of tax
Tax payable on an excess untaxed roll‑over amount under section 306‑15 of the Income Tax Assessment Act 1997 is imposed.