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Superannuation Contributions Tax (Assessment and Collection) Act 1997

In force

Administered by

Department of the Treasury

Superseded version

View latest version

View as made version

C2010C00841

17 December 2010 - 26 June 2011

Table of contents

Part 1—Preliminary
Part 2—Liability to surcharge and advance instalments
Part 3—Assessment and collection of surcharge and advance instalments
Part 4—Recovery of unpaid surcharge, advance instalment, general interest charge or late payment penalty
- 25 Penalty for non-payment of surcharge or advance instalment
- 25A Additional liability to pay general interest charge
Part 5—Administration
- 30 General administration of Act
- 31 Annual report
Part 6—Miscellaneous
Part 7—Interpretation
- 43 Definitions
  - Notes to the STYLEREF ShortT \* MERGEFORMAT Superannuation Contributions Tax (Assessment and Collection) Act 1997