Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 - SECT 24

Member or superannuation provider may object against assessment

             (1)  If:

                     (a)  an assessment of surcharge on a member's surchargeable contributions is made; and

                     (b)  the member, or a superannuation provider who is the holder of the contributions, is dissatisfied with the assessment;

the member or provider may object against the assessment in the way set out in Part IVC of the Taxation Administration Act 1953 .

Superannuation provider may object against class of assessments

             (2)  An objection made by a superannuation provider may relate to all the assessments included in a class of assessments. A decision on the objection is taken to be a single decision for the purpose of calculating any fee payable in respect of lodging a reference or appeal in respect of the decision.

Matters on which Commissioner may rely in deciding an objection

             (3)  In making a decision on the objection in so far as the objection relates to the calculation of the member's adjusted taxable income, the Commissioner is entitled to rely on:

                     (a)  the latest assessment of the member's taxable income under the Income Tax Assessment Act; and

                     (b)  the latest statement of the member's surchargeable contributions given to the Commissioner by the superannuation provider.

Note:          If a member is dissatisfied with an assessment in so far as it relates to the calculation of the member's surchargeable contributions, as based on an amount or amounts set out in a statement given to the Commissioner by a superannuation provider under section 13, the member may make a complaint to the Superannuation Complaints Tribunal under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 about the unfairness or unreasonableness of the superannuation provider's decision to set out the amount or any of the amounts in the statement.