SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 No. 68, 1997 - SECT 5 5 Trustee taken not to be officer, authority or agent of the Commonwealth

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SUPERANNUATION CONTRIBUTIONS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1997 No. 68, 1997 - SECT 5

5 Trustee taken not to be officer, authority or agent of the Commonwealth

The trustee is taken, for the purposes of the Superannuation  Contributions
Tax Imposition Act 1997 and the Superannuation  Contributions Tax (Assessment
and Collection) Act 1997 , not to be an officer, authority or agent of the
Commonwealth in the trustee's capacity as trustee of the scheme.

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