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SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003 - SECT 14 Matters Commissioner has regard to in making determination

SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003 - SECT 14

Matters Commissioner has regard to in making determination

  (1)   In deciding whether to make a determination under section   13, the Commissioner must have regard to:

  (a)   the income tax return lodged for the person for the income year; and

  (b)   information about the contributions made to a complying superannuation fund, or an RSA, during the income year by, or in respect of, the person contained in:

  (i)   statements given to the Commissioner by superannuation providers under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ; and

  (ii)   statements given to the Commissioner by superannuation providers under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 ; and

  (iii)   statements given to the Commissioner under Division   390 in Schedule   1 to the Taxation Administration Act 1953 ; and

  (c)   information provided to the Commissioner in relation to the income year in response to requirements by the Commissioner under paragraph   353 - 10(1)(a) in Schedule   1 to the Taxation Administration Act 1953 for the purpose of the administration or operation of this Act ; and

  (d)   any other information that:

  (i)   is held or was obtained by the Commissioner under or for the purposes of a taxation law (within the meaning of the Income Tax Assessment Act 1997 ); and

  (ii)   the Commissioner considers is reasonably necessary to make the determination.

  (2)   Paragraph   ( 1)(b) does not apply if:

  (a)   the person dies during the income year; and

  (b)   the trustee of the person's estate requests the Commissioner to make a determination before the statements referred to in that paragraph are given to the Commissioner.