Superannuation Contributions Tax (Assessment and Collection) Act 1997

PART 3 - ASSESSMENT AND COLLECTION OF SURCHARGE AND ADVANCE INSTALMENTS  

SECTION 15A   SELF-ASSESSING SUPERANNUATION PROVIDERS  

15A(1)   Determination of self-assessing superannuation providers.  

The Commissioner may, by writing:

(a) determine that a specified superannuation provider, or each of the superannuation providers included in a specified class of superannuation providers, is a self-assessing superannuation provider in respect of a specified financial year or specified financial years; and

(b) determine the date that is the notification date for that financial year, or the dates that are the respective notification dates for those financial years, for that superannuation provider or each of those superannuation providers, as the case may be.

15A(2)   Definition.  

In this section:

financial year
means the 1998-99 financial year or a later financial year that ends before 1 July 2005.