Contents

Part 1--Preliminary                                                                                                                1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Act to bind Crown .............................................................................. 1

4............ Extension to Norfolk Island ................................................................ 1

5............ Object of Act ...................................................................................... 1

6............ Simplified outline of Act .................................................................... 2

7............ Exclusion of certain members ............................................................. 3

Part 2--Liability to surcharge                                                                                           4

8............ Superannuation contributions surcharge ............................................. 4

9............ Surchargeable contributions ................................................................ 4

10.......... Surcharge threshold ............................................................................. 9

11.......... Member liable to pay surcharge ....................................................... 10

Part 3--Assessment and collection of surcharge                                                 12

12.......... Superannuation providers to give statements ................................... 12

13.......... Giving of information in certain form ............................................... 15

14.......... Assessment of liability to pay surcharge ......................................... 16

15.......... When surcharge will become payable ............................................... 17

15A....... Periods within which assessments may be amended ........................ 22

16.......... Amendment of assessment if tax file number quoted or found out after assessment               25

17.......... Amendment of assessments ............................................................. 26

18.......... Liability to pay the general interest charge if liability increased by an amendment of an assessment     28

19.......... Tax file numbers ............................................................................... 29

20.......... Objections against assessments ........................................................ 29

Part 4--Recovery of unpaid surcharge, general interest charge or late payment penalty                30

21.......... Penalty for non‑payment of surcharge ............................................. 30

Part 5--Administration                                                                                                       31

26.......... General administration of Act .......................................................... 31

27.......... Annual report ................................................................................... 31

28.......... Secrecy .............................................................................................. 31

Part 6--Miscellaneous                                                                                                        35

29.......... Authorised officers ........................................................................... 35

30.......... Prohibition of avoidance schemes ..................................................... 35

31.......... Evidence ............................................................................................ 35

32.......... Access to premises etc. .................................................................... 36

33.......... Obtaining information and evidence ................................................. 37

34.......... Records to be kept and retained by superannuation provider .......... 38

36.......... Application of the Criminal Code .................................................... 38

37.......... Regulations ....................................................................................... 39

Part 7--Interpretation                                                                                                         40

38.......... Definitions ........................................................................................ 40

Notes                                                                                                                                             47

An Act relating to the assessment and collection of superannuation contributions tax on members of constitutionally protected superannuation funds, and for related purposes

  

Notes to the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

Note 1

The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 as shown in this compilation comprises Act No. 185 of 1997 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	185, 1997	7 Dec 1997	7 Dec 1997
Financial Sector Reform (Consequential Amendments) Act 1998	48, 1998	29 June 1998	Schedule 1 (item 183): 1 July 1998 ( see Gazette 1998, No. S316) (a)	--
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Schedule 1 (items 327-341, 398, 399, 404): 1 July 1999 (b)	Sch. 1 (items 398, 399, 404)
A New Tax System (Fringe Benefits Reporting) Act 1999	17, 1999	19 Apr 1999	Schedule 5 (items 2, 3): Royal Assent (c)	Sch. 5 (item 3)
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Schedule 7 (items 221-223): 1 July 1999 (see Gazette 1999, No. S283) (d) Schedule 8 (items 22, 23): Royal Assent (d)	Sch. 8 (items 22, 23) S. 3(2)(e) (am. by 160, 2000, Sch. 4 [item 4])
as amended by
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Schedule 1 (item 21): Royal Assent Remainder: 18 Jan 2001	--
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999	131, 1999	13 Oct 1999	Schedule 2 (items 1-24): 7 Dec 1997 (e) Schedule 2 (items 25-27): Royal Assent (e)	Sch. 2 (items 25-27)
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (items 895-897): 5 Dec 1999 (see Gazette 1999, No. S584) (f)	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 2 (items 73-75,130, 132): (g)	Sch. 2 (items 130, 132)
A New Tax System (Tax Administration) Act (No. 1) 2000	44, 2000	3 May 2000	Schedule 3 (items 52, 53): 1 July 2000 (h)  Schedule 3 (item 54): (h)	Sch. 3 (item 53)
Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001	96, 2001	15 Aug 2001	Schedule 2: 7 Dec 1997 (i)	Sch. 2 (item 8)
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001	114, 2001	18 Sept 2001	(j)	--
as amended by
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002	51, 2002	29 June 2002	Schedule 6 (items 3-7): Royal Assent	--
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Schedule 2: 1 July 2000 Remainder: Royal Assent	--
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002	51, 2002	29 June 2002	Schedule 6 (item 8): Royal Assent	--
Superannuation (Government Co‑contribution for Low Income Earners) (Consequential Amendments) Act 2003	111, 2003	12 Nov 2003	12 Nov 2003	Sch. 1 (item 25)
Superannuation (Surcharge Rate Reduction) Amendment Act 2003	112, 2003	12 Nov 2003	Schedule 1: 1 July 2003 Remainder: Royal Assent	Sch. 1 (items 33, 35)
Taxation Laws Amendment Act (No. 5) 2003	142, 2003	17 Dec 2003	Schedule 6 (items 16-21): Royal Assent	Sch. 6 (item 21)
Superannuation Budget Measures Act 2004	106, 2004	30 June 2004	30 June 2004	Sch. 2 (item 11(2), (3))
Superannuation Laws Amendment (Abolition of Surcharge) Act 2005	102, 2005	12 Aug 2005	12 Aug 2005	--
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 266, 267): Royal Assent	--
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 2 (items 1017, 1051-1053) and Schedule 6 (items 1, 6-11): Royal Assent	Sch. 6 (items 1,  6-11)
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Schedule 1 (items 331-339, 406(1)-(3)): (k)	Sch. 1 (item 406(1)-(3))

(a)     The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 1 (item 183) only of the Financial Sector Reform (Consequential Amendments) Act 1998, subsection 2(2) of which provides as follows:

                 (2)   Subject to subsections (3) to (14), Schedules 1, 2 and 3 commence on the commencement of the Australian Prudential Regulation Authority Act 1998.

(b)    The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 1 (items 327-341) only of the Taxation Laws Amendment Act (No. 3) 1999, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.

(c)     The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 5 (item 2) only of the A New Tax System (Fringe Benefits Reporting) Act 1999, subsection 2(1) of which provides as follows:

                 (1)   This Act commences on the day on which it receives the Royal Assent.

(d)     The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 7 (items 221-224) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(1), (2)(e) and (16) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   The following provisions commence on the transfer date:

                      (e)   subject to subsection (12), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).

               (16)   The Governor‑General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.

(e)     The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 2 (items 1-24) only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999, subsections 2(1) and (3) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (3)   Schedule 2 (other than items 25 to 27) is taken to have commenced on 7 December 1997.

(f)      The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 1 (items 895-897) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this Act, commencing time means the time when the Public Service Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

(g)     The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 2 (items 73-75) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.

         Section 1 commenced on 22 December 1999.

(h)     The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 3 (items 52 and 54) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsections 2(1) and (9) of which provide as follows:

                 (1)   Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.

                 (9)   Items 39, 40, 52, 53, 73 and 74 of Schedule 3 commence, or are taken to have commenced, on 1 July 2000.

         Section 1 commenced on 22 December 1999.

(i)      The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 2 only of the Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001, subsection 2(3) of which provides as follows:

                 (3)   Schedule 2 is taken to have commenced on 7 December 1997, immediately after the commencement of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.

(j)      Section 2 of the Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 provides as follows:

                    2   This Act commences immediately after the commencement of the Family Law Legislation Amendment (Superannuation) Act 2001.

         The Family Law Legislation Amendment (Superannuation) Act 2001 came into operation on 28 December 2002.

(k)     Subsection 2(1) (item 2) of the Superannuation Legislation Amendment (Simplification) Act 2007 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
2.  Schedule 1	Immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Simplified Superannuation) Act 2007.	15 March 2007

Table of Amendments

ad. = added or inserted    am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
Part 1
S. 6.....................................	am. No. 11, 1999
	rs. No. 131, 1999
	am. No. 102, 2005
Part 2
S. 8.....................................	am. No. 102, 2005
S. 9.....................................	am. No. 131, 1999; Nos. 96 and 168, 2001; Nos. 111 and 142, 2003
S. 10...................................	am. No. 102, 2005
S. 11...................................	am. No. 131, 1999
Part 3
S. 12...................................	am. No. 131, 1999; No. 96, 2001; No. 114, 2001 (as am. by No. 51, 2002); No. 102, 2005; No. 15, 2007
S. 13...................................	am. No. 58, 2006
S. 14...................................	rs. No. 131, 1999
	am. No. 168, 2001; No. 102, 2005
S. 15...................................	am. No. 131, 1999; No. 44, 2000; No. 168, 2001; No. 51, 2002; No. 114, 2001 (as am. by No. 51, 2002); No. 112, 2003; No. 106, 2004; No. 102, 2005; No. 15, 2007
Note to s. 15(8)..................	ad. No. 44, 2000
S. 15A................................	ad. No. 131, 1999
S. 16...................................	am. No. 131, 1999
S. 17...................................	am. No. 131, 1999; No. 15, 2007
Heading to s. 18.................	am. No. 11, 1999
S. 18...................................	am. No. 11, 1999
Note to s. 18(1)..................	am. No. 101, 2006
S. 20...................................	rs. No. 131, 1999
Part 4
Heading to Part 4................	rs. No. 11, 1999
S. 21...................................	am. No. 11, 1999
Note to s. 21(1)..................	am. No. 101, 2006
S. 22...................................	am. No. 11, 1999
	rep. No. 179, 1999
Heading to s. 23.................	am. No. 11, 1999
	rep. No. 179, 1999
S. 23...................................	am. No. 11, 1999
	rep. No. 179, 1999
Ss. 24, 25...........................	rep. No. 11, 1999
Part 5
Subhead. to s. 28(8)..........	am. No. 48, 1998
S. 28...................................	am. No. 48, 1998; No. 146, 1999
Part 6
S. 29...................................	am. No. 146, 1999
S. 31...................................	am. No. 11, 1999
S. 35...................................	am. No. 44, 1999
	rep. No. 179, 1999
Part 7
S. 38...................................	am. Nos. 11, 131 and 146, 1999; No. 96, 2001; No. 142, 2003; No. 101, 2006; No. 15, 2007

Table A

Application, saving or transitional provisions

Taxation Laws Amendment Act (No. 3) 1999 (No. 11, 1999)

Schedule 1 

398  Application

(1)        This item applies to amendments made by items 1 to 3, 11, 12, 14, 18 to 27, 29, 37 to 42, 69 to 75, 77 to 80, 88 to 101, 107, 111, 113, 118, 120, 121, 127, 128, 130, 140, 148, 149, 153, 156, 158, 161 to 169, 175, 178, 179, 185, 187 to 189, 191, 192, 195, 200 to 204, 212, 214 to 217, 221, 223, 225, 226 to 228, 234, 236 to 242, 245, 252, 254 to 278, 280, 281, 296 to 298, 301, 304, 306, 309, 310, 314, 315 to 320, 322 to 328, 331, 332 to 335, 337 to 341, 344, 345, 346, 348, 352, 355 to 360, 373, 375 to 377, 379 to 385, 387 to 394, 396 and 397.

(2)        The amendments apply in relation to amounts that are due to be paid on or after 1 July 1999.

(3)        The amendments, other than the amendments referred to in subitem (5), also apply in relation to amounts that are due to be paid before 1 July 1999 if:

                     (a)  some or all of the amount remains unpaid on 1 July 1999; and

                     (b)  the amendments would have applied to the unpaid amount if the day by which the amount is due to be paid had been on or after 1 July 1999.

(4)        In applying the amendments in that case:

                     (a)  the unpaid amount is taken to be the sum of the unpaid amount and any unpaid penalty or interest that had accrued before 1 July 1999; and

                     (b)  the day by which the unpaid amount is due to be paid is taken to be 1 July 1999; and

                     (c)  the unpaid amount and the unpaid penalty or interest that had accrued before 1 July 1999 continues to be payable.

(5)        In addition to applying in relation to amounts that are due to be paid on or after 1 July 1999, the amendments made by items 101, 107, 111, 118, 140, 185, 195, 201, 214, 225, 226, 238, 240, 255, 301, 304, 306 and 355 to 359 also apply in relation to amounts that are due to be paid before 1 July 1999, if some or all of the amount remains unpaid on that day, from the day by which the amount is due to be paid.

399  Application

(1)        This item applies to amendments made by items 6, 7, 8 to 10, 43 to 51, 53 to 68, 102, 103, 114, 115, 119, 131 to 139, 141, 151, 152, 170 to 174, 186, 196, 247 to 251, 282 to 295, 305, 311 to 313, 329, 330, 354, 361 to 363, 369 and 378.

(2)        The amendments apply where the period for which the person is liable to pay the general interest charge starts on or after 1 July 1999.

404  Application

(1)        This item applies to amendments made by items 4, 5, 28, 30, 31, 32, 33, 34, 35, 36, 52, 76, 116, 122, 123, 124, 125, 126, 129, 144, 145, 146, 147, 150, 155, 157, 159, 160, 176, 177, 181, 182, 183, 184, 190, 205, 206, 207, 208, 209, 210, 218, 219, 220, 229, 230, 231, 243, 244, 253, 279, 299, 300, 302, 321, 336, 342, 343, 365, 367, 370, 374, 386 and 395.

(2)        The amendments apply in relation to credits and payments to which section 8AAZL of the Taxation Administration Act 1953 applies.

A New Tax System (Fringe Benefits Reporting) Act 1999 (No. 17, 1999)

Schedule 5

3  Application of amendments

The amendments made by this Schedule apply to calculations of adjusted taxable income for financial years starting on or after 1 July 1999.

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (No. 44, 1999)

Schedule 8 

22  Regulations may deal with transitional, saving or application matters

(1)        The regulations may deal with matters of a transitional, saving or application nature relating to:

                     (a)  the transition from the application of provisions of the replaced legislation to the application of provisions of the Banking Act 1959, the Life Insurance Act 1995, the Financial Sector (Transfers of Business) Act 1999, the Financial Sector (Shareholdings) Act 1998 or the Australian Prudential Regulation Authority Act 1998; or

                     (b)  the transition, for The Cairns Cooperative Weekly Penny Savings Bank Limited, from the application of provisions of the Financial Intermediaries Act 1996 of Queensland to the application of provisions of any of the Acts referred to in paragraph (a); or

                     (c)  the amendments and repeals made by the Schedules to this Act.

(2)        Without limiting subitem (1), the regulations may provide for a matter to be dealt with, wholly or partly, in any of the following ways:

                     (a)  by applying (with or without modifications) to the matter:

                              (i)  provisions of a law of the Commonwealth, or of a State or Territory; or

                             (ii)  provisions of a repealed or amended law of the Commonwealth, or of a State or Territory, in the form that those provisions took before the repeal or amendment; or

                            (iii)  a combination of provisions referred to in subparagraphs (i) and (ii);

                     (b)  by otherwise specifying rules for dealing with the matter;

                     (c)  by specifying a particular consequence of the matter, or of an outcome of the matter, for the purposes of a law of the Commonwealth.

(3)        Without limiting subitems (1) and (2), the regulations may provide for the continued effect, for the purposes of a provision of a law of the Commonwealth, of a thing done or instrument made, or a class of things done or instruments made, before the transfer date under or for the purposes of a provision of a law of a State or Territory. In the case of an instrument or class of instruments, the regulations may provide for the instrument or instruments to continue to have effect subject to modifications.

(4)        Without limiting subitem (3), regulations providing for the continued effect of things done or instruments made may permit all or any of the following matters to be determined in writing by a specified person, or by a person included in a specified class of persons:

                     (a)  the identification of a thing done or instrument made, or a class of things done or instruments made, that is to continue to have effect;

                     (b)  the purpose for which a thing done or instrument made, or a class of things done or instruments made, is to continue to have effect;

                     (c)  any modifications subject to which an instrument made, or a class of instruments made, is to continue to have effect.

(5)        Despite subsection 48(2) of the Acts Interpretation Act 1901, regulations for the purposes of this item:

                     (a)  may be expressed to take effect from a date before the regulations are notified in the Gazette; and

                     (b)  may provide for a determination of a kind referred to in subitem (4) to take effect from a date before the determination is made (including a date before the regulations are notified in the Gazette).

(6)        In this item, a reference to a law, whether of the Commonwealth or of a State or Territory, includes a reference to an instrument made under such a law.

(7)        In this item:

replaced legislation means:

                     (a)  the AFIC Codes; and

                     (b)  the Financial Institutions Codes; and

                     (c)  the Friendly Societies Codes; and

                     (d)  the Australian Financial Institutions Commission Act 1992 of Queensland, and any Act of another State or of a Territory that provides for the application, as a law of the State or Territory, of the Code set out in section 21 of the Australian Financial Institutions Commission Act 1992 of Queensland; and

                     (e)  the Financial Institutions (Queensland) Act 1992 of Queensland, and any Act of another State or of a Territory that provides for the application, as a law of the State or Territory, of the Code set out in section 30 of the Financial Institutions (Queensland) Act 1992 of Queensland; and

                      (f)  the Friendly Societies (Victoria) Act 1996 of Victoria, and any Act of another State or of a Territory that provides for the application, as a law of the State or Territory, of the Code set out in the Schedule to the Friendly Societies (Victoria) Act 1996 of Victoria; and

                     (g)  the Friendly Societies (Western Australia) Act 1999; and

                     (h)  any other law of a State or Territory prescribed by the regulations for the purposes of this definition.

23  Power to make regulations

The Governor‑General may make regulations, not inconsistent with this Act, prescribing matters required or permitted by this Act to be prescribed.

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 (No. 131, 1999)

Schedule 2 

25  Transitional--superannuation providers to give corrective statements

If a superannuation provider has, before the commencement of this item, given a statement to the Commissioner under section 12 of the Superannuation Contributions Tax (Members of Constitutionally Protected Funds) Assessment and Collection Act 1997 that did not comply with the requirements that would have applied if the amendments made by items of this Schedule that are taken to have commenced on 5 June 1997 had been in force, the provider must give to the Commissioner not later than a date fixed by the Minister by notice published in the Gazette, in substitution for the first‑mentioned statement, a further statement that complies with those requirements.

26  Transitional--retrospective objections

If a notice of assessment was given to a member before the day on which this Act received the Royal Assent:

                     (a)  if the member did not object against the assessment before that day, then, for the purpose of calculating under section 14ZW of the Taxation Administration Act 1953 the period within which the member may object against the assessment, the notice is taken to have been served on that day; and

                     (b)  if the member objected against the assessment before the day on which this Act received the Royal Assent, the member may make a further objection against the assessment and, for the purpose of calculating under section 14ZW of the Taxation Administration Act 1953 the period within which the member may make the further objection against the assessment, the notice is taken to have been served on that day.

27  Transitional--amendments of assessments

Nothing in section 15A of the Superannuation Contributions Tax (Members of Constitutionally Protected Funds) Assessment and Collection Act 1997 prevents the amendment of an assessment for the purpose of giving effect:

                     (a)  to any amendment made by this Schedule or to item 25 or 26; or

                     (b)  to anything done under a provision of that Act as amended by this Schedule or under item 25 or 26.

A New Tax System (Tax Administration) Act 1999 (No. 179, 1999)

Schedule 2 

130  Recovery of a tax‑related liability that is due and payable

Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that became due and payable before 1 July 2000.

 

Tax‑related liability that became due and payable before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 94
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 2	Petroleum Resource Rent Tax Assessment Act 1987	section 86
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 3	Sales Tax Assessment Act 1992	section 69
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 4	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 26 or 27
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 5	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 22 or 23
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 6	Superannuation Guarantee (Administration) Act 1992	section 50
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 7	Termination Payments Tax (Assessment and Collection) Act 1997	section 17 or 18
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 8	Taxation Administration Act 1953	subsection 8AAV(1) or (2)
9	Tobacco Charges Assessment Act 1955	section 21
10	Wool Tax (Administration) Act 1964	section 44

132  Collecting amounts from third parties

Despite the repeal of a provision listed in the table:

                     (a)  anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed; and

                     (b)  anything done on or after that day, under that provision as it continues to have effect because of this item, has effect as if the provision had not been repealed.

 

Collecting amounts from third parties
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 99
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 2	Petroleum Resource Rent Tax Assessment Act 1987	section 91
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 3	Sales Tax Assessment Act 1992	section 74
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 4	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 40A
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 5	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 35
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 6	Superannuation Guarantee (Administration) Act 1992	section 56
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt'> 7	Termination Payments Tax (Assessment and Collection) Act 1997	section 28A
47 valign=top style='width:35.4pt;border:none;border-bottom:solid windowtext 1.5pt; padding:0cm 5.35pt 0cm 5.35pt'> 8	Wool Tax (Administration) Act 1964	section 54

A New Tax System (Tax Administration) Act (No. 1) 2000 (No. 44, 2000)

Schedule 3

53  Saving

Despite the amendment of subsection 15(8) of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 made by item 52, anything done under that subsection before 1 July 2000 continues to have effect on and after that day as if that subsection had not been so amended.

Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001 (No. 96, 2001)

Schedule 2 

8  Amendment of assessments

Nothing in the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 prevents the amendment of an assessment of surcharge on a member's surchargeable contributions for a financial year for the purpose of giving effect to an amendment of that Act made by this Schedule or Schedule 1 if the Commissioner has sufficient information to satisfy himself or herself that the amendment is required or permitted for that purpose and the amendment does not increase the amount of surcharge payable in respect of those contributions.

Superannuation (Government Co‑contribution for Low Income Earners) (Consequential Amendments) Act 2003 (No. 111, 2003)

Schedule 1

25  Application of amendments

The amendments made by Part 1 of this Schedule apply in relation to contributions made to complying superannuation funds and RSAs on or after 1 July 2003.

Superannuation (Surcharge Rate Reduction) Amendment Act 2003
(No. 112, 2003)

Schedule 1

33  Application of items 24 to 30

The amendments made by items 24 to 30 apply in relation to benefits that become payable on or after 1 July 2003.

Note:       The Acts amended by items 24 to 30 continue to apply in relation to benefits that become payable before 1 July 2003 as if the amendments made by those items had not been made.

35  Application of item 31

The amendment made by item 31 applies in relation to superannuation funds that cease to be constitutionally protected superannuation funds on or after 1 July 2003.

Note:       The Act amended by item 31 continues to apply in relation to superannuation funds that cease to be constitutionally protected superannuation funds before 1 July 2003 as if the amendment made by item 31 had not been made.

Taxation Laws Amendment Act (No. 5) 2003 (No. 142, 2003)

Schedule 6

21  Application

The amendments made by this Part apply to eligible termination payments (as defined in section 27A of the Income Tax Assessment Act 1936) made on or after 1 July 2002.

Superannuation Budget Measures Act 2004 (No. 106, 2004)

Schedule 2

11  Application of amendments

(2)        The amendments made by items 4 to 9 of this Schedule apply in relation to benefits that become payable on or after 1 July 2004.

(3)        The amendment made by item 10 of this Schedule applies in relation to superannuation funds that cease to be constitutionally protected superannuation funds on or after 1 July 2004.

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
(No. 101, 2006)

Schedule 6

1  Application of Schedule 1 and 2 amendments

Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:

                     (a)  so far as they affect assessments--to assessments for the 2006‑07 income year and all later income years; and

                     (b)  otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.

6  Object

The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

                     (a)  any act done or omitted to be done; or

                     (b)  any state of affairs existing; or

                     (c)  any period ending;

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

7  Making and amending assessments, and doing other things, in relation to past matters

Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):

                     (a)  making or amending an assessment (including under a provision that is itself repealed or amended);

                     (b)  exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998‑99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.

                   Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998‑99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.

                   The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998‑99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.

                   Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.

                   Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.

Example 2: During the 1997‑98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.

                   Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.

                   Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.

8  Saving of provisions about effect of assessments

If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

9  Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty

If:

                     (a)  a provision or part of a provision that is repealed or amended by this Act provides for the payment of:

                              (i)  general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or

                             (ii)  interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and

                     (b)  in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;

then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.

10  Repeals disregarded for the purposes of dependent provisions

If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.

11  Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901

This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.

Superannuation Legislation Amendment (Simplification) Act 2007
(No. 15, 2007)

Schedule 1

406  Application

(1)        The amendments made by this Schedule apply to the 2007‑2008 income year and later years.

(2)        Despite subitem (1), those amendments apply to the 2007‑2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.

(3)        Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:

                     (a)  Divisions 82 and 83 of the Income Tax Assessment Act 1997;

                     (b)  Divisions 301 to 307 of that Act.