SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997

Table of Provisions

• Long Title

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  

PART 2--LIABILITY--TO SURCHARGE

• 8 Superannuation contributions surcharge  
• 9 Surchargeable contributions  
• 10 Surcharge threshold  
• 11 Member liable to pay surcharge  

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  

PART 4--RECOVERY--OF UNPAID SURCHARGE, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY

• 21 Penalty for non - payment of surcharge  

PART 5--ADMINISTRATION

• 26 General administration of Act  
• 27 Annual report  

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  

PART 7--INTERPRETATION

• 38 Definitions