Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 26.60

Superannuation contributions surcharge

    You cannot deduct under this Act:

  (a)   a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ; or

  (b)   a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 .


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