110SD
In forceCSC may determine rate of fund contribution tax
Volume 2Parts VIAA to XIV (sections 110SA to 250), Schedules, Endnotes
Part VIAASuperannuation guarantee top‑up benefit
110SD CSC may determine rate of fund contribution tax
(1)
CSC may vary the percentage mentioned in the definition of rate of fund contribution tax in subsection 62A(1) or 110SB(1) by determination.
(2)
The determination:
(a)
takes effect from such date as is specified in the determination; and
(b)
may provide for a percentage of nil.
(3)
In making the determination, CSC is to have regard to the rate of tax payable on employer contributions paid to a superannuation fund.
(4)
CSC must cause a copy of the determination to be published in the Gazette.
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