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Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
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Department of the Treasury
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C2004A05279
07 December 1997
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07 December 1997
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Part 1—Preliminary
1 Short title
2 Commencement
3 Act to bind Crown
4 Extension to Norfolk Island
5 Object of Act
6 Outline of Act
7 Exclusion of certain members
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Part 2—Liability to surcharge
8 Superannuation contributions surcharge
9 Surchargeable contributions
10 Surcharge threshold
11 Member liable to pay surcharge
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Part 3—Assessment and collection of surcharge
12 Superannuation providers to give statements
13 Giving of information in certain form
14 Assessment of liability to pay surcharge
15 When surcharge will become payable
16 Amendment of assessment if tax file number quoted or found out after assessment
17 Amendment of assessments
18 Liability to pay interest to Commonwealth if liability increased by an amendment of an assessment
19 Tax file numbers
20 Objections against assessments
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Part 4—Recovery of unpaid surcharge, interest or late payment penalty
21 Penalty for non-payment of surcharge
22 Recovery of unpaid amounts
23 Payment of surcharge, interest or late payment penalty
24 Application of payments
25 Review of decision not to remit interest or late payment penalty
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Part 5—Administration
26 General administration of Act
27 Annual report
28 Secrecy
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Part 6—Miscellaneous
29 Authorised officers
30 Prohibition of avoidance schemes
31 Evidence
32 Access to premises etc.
33 Obtaining information and evidence
34 Records to be kept and retained by superannuation provider
35 Commissioner may collect money from person who owes money to a member
36 Application of the Criminal Code
37 Regulations
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Part 7—Interpretation
38 Definitions
