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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 27A  

27A  RATES OF TAX PAYABLE BY TRUSTEES OF POOLED SUPERANNUATION TRUSTS  

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The rates of tax payable by a trustee of a pooled superannuation trust in respect of the taxable income of the trust 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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