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Superannuation Contributions Tax (Assessment and Collection) Act 1997
- PART 1 - PRELIMINARY
- SECTION 1 SHORT TITLE
- SECTION 2 COMMENCEMENT
- SECTION 3 ACT TO BIND CROWN
- SECTION 4 EXTENSION TO TERRITORIES
- SECTION 5 OBJECT OF ACT
- SECTION 6 SIMPLIFIED OUTLINE OF ACT
- PART 2 - LIABILITY TO SURCHARGE AND ADVANCE INSTALMENTS
- SECTION 7 SUPERANNUATION CONTRIBUTIONS SURCHARGE
- SECTION 7A ADJUSTED TAXABLE INCOME - FIRST CASE
- SECTION 7B ADJUSTED TAXABLE INCOME - SECOND CASE
- SECTION 8 SURCHARGEABLE CONTRIBUTIONS
- SECTION 8A HOLDER OF SURCHARGEABLE CONTRIBUTIONS OF A MEMBER
- SECTION 9 SURCHARGE THRESHOLD
- SECTION 10 LIABILITY TO PAY SURCHARGE
- SECTION 10A PAYMENT SPLITS OR INTEREST SPLITS ON MARRIAGE BREAKDOWN
- SECTION 11 ADVANCE INSTALMENT OF SUPERANNUATION CONTRIBUTIONS SURCHARGE
- SECTION 12 LIABILITY TO PAY ADVANCE INSTALMENT
- PART 3 - ASSESSMENT AND COLLECTION OF SURCHARGE AND ADVANCE INSTALMENTS
- SECTION 13 SUPERANNUATION PROVIDERS TO GIVE STATEMENTS
- SECTION 14 GIVING OF INFORMATION IN CERTAIN FORM
- SECTION 14A COMMISSIONER MAY REQUIRE MEMBER TO PROVIDE INFORMATION AS TO THE HOLDER OF THE MEMBER'S SURCHARGEABLE CONTRIBUTIONS
- SECTION 15 ASSESSMENT OF LIABILITY TO PAY SURCHARGE AND DETERMINATION OF ADVANCE INSTALMENT
- SECTION 15A SELF-ASSESSING SUPERANNUATION PROVIDERS
- SECTION 15B STATEMENT ETC. BY SELF-ASSESSING SUPERANNUATION PROVIDER
- SECTION 16 DEFERMENT OF LIABILITY FOR SURCHARGE PAYABLE BY SUPERANNUATION (UNFUNDED DEFINED BENEFITS) PROVIDERS
- SECTION 17 CREDIT OR REFUND OF ADVANCE INSTALMENT
- SECTION 17A PERIODS WITHIN WHICH ASSESSMENTS MAY BE MADE
- SECTION 18 AMENDMENT OF ASSESSMENT IF TAX FILE NUMBER QUOTED OR FOUND OUT AFTER ASSESSMENT
- SECTION 19 AMENDMENT OF ASSESSMENTS
- SECTION 20 ASSESSMENT OF LIABILITY TO ADDITIONAL SURCHARGE
- SECTION 21 PAYMENT OF THE GENERAL INTEREST CHARGE IF LIABILITY INCREASED BY AN AMENDMENT OF AN ASSESSMENT
- SECTION 22 PAYMENT OF GENERAL INTEREST CHARGE IF SURCHARGE PAYABLE UNDER A FURTHER ASSESSMENT
- SECTION 23 TAX FILE NUMBERS
- SECTION 24 OBJECTIONS AGAINST ASSESSMENTS
- PART 4 - RECOVERY OF UNPAID SURCHARGE, ADVANCE INSTALMENT, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY
- SECTION 25 PENALTY FOR NON-PAYMENT OF SURCHARGE OR ADVANCE INSTALMENT
- SECTION 25A ADDITIONAL LIABILITY TO PAY GENERAL INTEREST CHARGE
- ### (Repealed) SECTION 26 RECOVERY OF UNPAID AMOUNTS
- ### (Repealed) SECTION 27 PAYMENT OF SURCHARGE, ADVANCE INSTALMENT, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY
- ### (Repealed) SECTION 28 APPLICATION OF PAYMENTS
- ### (Repealed) SECTION 29 REVIEW OF DECISION NOT TO REMIT INTEREST OR LATE PAYMENT PENALTY
- PART 5 - ADMINISTRATION
- SECTION 30 GENERAL ADMINISTRATION OF ACT
- SECTION 31 ANNUAL REPORT
- ### (Repealed) SECTION 32 SECRECY
- PART 6 - MISCELLANEOUS
- SECTION 33 NO AMOUNT PAYABLE BY COMMONWEALTH UNDER THIS ACT
- SECTION 34 ACT NOT TO OPERATE SO AS TO CONTRAVENE CONSTITUTION
- SECTION 34A EXCLUSION OF CERTAIN MEMBERS
- SECTION 35 INFORMATION TO BE GIVEN TO COMMISSIONER BY SUPERANNUATION PROVIDER WHO PAYS SURCHARGE OR ADVANCE INSTALMENT
- SECTION 35A CONTRAVENTION NOTICES
- SECTION 35B PROHIBITION OF AVOIDANCE SCHEMES
- ### (Repealed) SECTION 36 AUTHORISED OFFICERS
- ### (Repealed) SECTION 37 EVIDENCE
- ### (Repealed) SECTION 38 ACCESS TO PREMISES ETC.
- ### (Repealed) SECTION 39 OBTAINING INFORMATION AND EVIDENCE
- SECTION 40 RECORDS TO BE KEPT AND RETAINED BY SUPERANNUATION PROVIDER
- ### (Repealed) SECTION 40A COMMISSIONER MAY COLLECT MONEY FROM PERSON WHO OWES MONEY TO A SURCHARGE PAYER
- SECTION 41 APPLICATION OF THE CRIMINAL CODE
- SECTION 42 REGULATIONS
- PART 7 - INTERPRETATION
- SECTION 43 DEFINITIONS
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