Superannuation Contributions Tax (Assessment and Collection) Act 1997

S 24(3) amended by No 13 of 2018, s 3 and Sch 1 item 52, by substituting the note, effective 6 March 2018. No 13 of 2018, s 3 and Sch 1 item 58 contains the following application provision:

58 Application of amendments  
(1)
The amendments apply on and after the day that is:

(a) the day specified under subitem (2); or

(b) if no such day is specified - the day that is 12 months after the day (the Part 3 application day ) on and after which the amendments made by Part 3 apply.

Note:

For the application of the amendments made by Part 3: see item 44.

(2)
The Minister may, by notifiable instrument, specify a day for the purposes of paragraph (1)(a). The day must not be:

(a) earlier than the Part 3 application day; or

(b) later than 12 months after the Part 3 application day.

(3)
If the day specified under subitem (2) is the Part 3 application day, the amendments made apply on and from the time immediately after the start of the Part 3 application day.

The note formerly read:

Note:

If a member is dissatisfied with an assessment in so far as it relates to the calculation of the member ' s surchargeable contributions, as based on an amount or amounts set out in a statement given to the Commissioner by a superannuation provider under section 13, the member may make a complaint:

(a) under the AFCA scheme (within the meaning of Chapter 7 of the Corporations Act 2001 ), but not before the authorisation of the scheme comes into force; or

(b) under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 , but not on or after the day on or after which complaints cannot be made because of section 14AB of that Act;

about the unfairness or unreasonableness of the superannuation provider ' s decision to set out the amount or any of the amounts in the statement.

S 24(3) amended by No 13 of 2018, s 3 and Sch 1 item 19, by substituting the note, effective 6 March 2018 and applicable on and after the day on which the first authorisation of an external dispute resolution scheme, under Part 7.10A of the Corporations Act 2001 , comes into force. The note formerly read:

Note:

If a member is dissatisfied with an assessment in so far as it relates to the calculation of the member ' s surchargeable contributions, as based on an amount or amounts set out in a statement given to the Commissioner by a superannuation provider under section 13, the member may make a complaint to the Superannuation Complaints Tribunal under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 about the unfairness or unreasonableness of the superannuation provider ' s decision to set out the amount or any of the amounts in the statement.

S 24 amended by No 76 of 2023, s 3 and Sch 2 item 707, by omitting " Chapter 7 of " before " the Corporations Act 2001 " from the note, effective 20 October 2023.

S 24 substituted by No 131 of 1999, s 3 and Sch 1 item 25, effective 5 June 1997. For transitional provisions, see the history note under s 6. S 24 formerly read:

OBJECTIONS AGAINST ASSESSMENTS  
24
If:

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

(b) the member is dissatisfied with the assessment in so far as it is based on the calculation of the member ' s adjusted taxable income;

the member or a superannuation provider may object against it in respect of that calculation in the way set out in Part IVC of the Taxation Administration Act 1953 .

S 24 amended by No 191 of 1997.