-
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- ### (Repealed) SECTION 26 RECOVERY OF UNPAID AMOUNTS
- ### (Repealed) SECTION 27 PAYMENT OF SURCHARGE, ADVANCE INSTALMENT, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY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
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
