Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997

The amendments made to the Superannuation Contributions Tax Imposition Acts by several acts, including Taxation Laws Amendment (Superannuation) Act (No. 2) 2002, Superannuation (Surcharge Rate Reduction) Amendment Act 2003, and Superannuation Budget Measures Act 2004, apply to the surcharge imposed for the 2003-2004 financial year and later financial years. These amendments concern liability to surcharge in respect of the 2004-05 financial year and later financial years.