6Temporary budget repair levy

#### 6 Temporary budget repair levy (1) This section applies if the roll‑over superannuation benefit that consists of, or includes, the excess untaxed roll‑over amount is taken to be received in a temporary budget repair levy year. (2) Increase the percentage worked out under subsection 5(2) by 2 percentage points for the purpose of working out the amount of the tax. (3) In this section: > roll‑over superannuation benefit has the same meaning as in the Income Tax Assessment Act 1997. > temporary budget repair levy year has the same meaning as in section 4‑11 of the Income Tax (Transitional Provisions) Act 1997.