Trustee of Scheme for purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
130B Trustee of Scheme for purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
For the purposes of the definition of trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, CSC is taken to be the person who manages the superannuation scheme constituted by this Act (the Scheme).
The definitions of public sector superannuation scheme, superannuation fund and trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 are relevant to this section.
Section 4 of the Superannuation Contributions Tax (Application to the Commonwealth—Reduction of Benefits) Act 1997 does not apply to CSC in its capacity (because of subsection (1)) of trustee of the Scheme for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
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