Superannuation Contributions Tax (Assessment and Collection) Act 1997

PART 3 - ASSESSMENT AND COLLECTION OF SURCHARGE AND ADVANCE INSTALMENTS  

SECTION 14A   COMMISSIONER MAY REQUIRE MEMBER TO PROVIDE INFORMATION AS TO THE HOLDER OF THE MEMBER'S SURCHARGEABLE CONTRIBUTIONS  

14A(1)   [Serving of notice]  

The Commissioner may, at any time and from time to time, by written notice served on a member, require the member to give the Commissioner, within a period stated in the notice (being a period of not less than 21 days from the date of service of the notice), a statement setting out:

(a) the name and address of any person who is the holder of surchargeable contributions of the member for a financial year that ends before 1 July 2005; and

(b) any other matters required by the regulations.

14A(2)   [Compliance obligatory]  

A person on whom such a notice is served must not fail to comply with the notice.

Penalty: 50 penalty units.

Note 1:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:

The amount of a penalty unit is stated in section 4AA of the Crimes Act 1914 . If a body corporate is convicted of an offence, subsection 4B(3) of that Act allows a court to impose a fine that is not greater than 5 times the maximum fine that could be imposed by the court on an individual convicted of the same offence.