146B
In forceDefinitions
Volume 2Parts VIAA to XIV (sections 110SA to 250), Schedules, Endnotes
Part IXACommutation of pension: payment of surcharge liability
Division 1Introduction
146B Definitions
In this Part:
assessment has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
surcharge has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
surchargeable contributions means surchargeable contributions (within the meaning of the Superannuation Contributions Tax (Assessment and Collection) Act 1997) that are attributable to the operation of this Act.
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