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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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C2022C00279 (C23)
28 September 2022
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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 Simplified 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
15A Periods within which assessments may be amended
16 Amendment of assessment if tax file number quoted or found out after assessment
17 Amendment of assessments
18 Liability to pay the general interest charge 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, general interest charge or late payment penalty
21 Penalty for non payment of surcharge
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Part 5—Administration
26 General administration of Act
27 Annual report
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Part 6—Miscellaneous
30 Prohibition of avoidance schemes
34 Records to be kept and retained by superannuation provider
36 Application of the Criminal Code
37 Regulations
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Part 7—Interpretation
38 Definitions
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Editorial changes