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INCOME TAX RATES ACT 1986

PART III - RATES OF INCOME TAX PAYABLE UPON INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS AND CERTAIN OTHER TRUSTS  

SECTION 26  RATES OF TAX PAYABLE BY TRUSTEES OF SUPERANNUATION FUNDS  

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26(1)  [Complying superannuation fund]  

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The rates of tax payable by a trustee of a complying superannuation fund in respect of the taxable income of the fund are:


(a) in respect of the low tax component - 15%; and
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(b) in respect of the non-arm's length component - 45%.
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26(2)  [Non-complying superannuation fund]  

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The rate of tax payable by a trustee of a non-complying superannuation fund in respect of the taxable income of the fund is 45%.


 



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