Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997 - SECT 20

Member may object against assessment

             (1)  If:

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

                     (b)  the member is dissatisfied with the assessment;

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

Matters on which Commissioner may rely in deciding an objection

             (2)  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.