Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 outlines preliminary provisions, including the short title, commencement, and Crown binding. The Act extends to Norfolk Island and is designed to assess and collect the superannuation contributions surcharge payable by high-income members of constitutionally protected superannuation funds. Key steps for calculating and assessing the surchargeable contributions are outlined, with certain members excluded from the Act's application, such as judges of a State at the Act's commencement.