Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

PART 3 - ASSESSMENT AND COLLECTION OF SURCHARGE  

SECTION 20   OBJECTIONS AGAINST ASSESSMENTS  

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20(1)   Member may object against assessment.  

If:

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

(b) the member is dissatisfied with the assessment;

the member may object against the assessment in the way set out in Part IVC of the Taxation Administration Act 1953 .

20(2)   Matters on which Commissioner may rely in deciding an objection.  

In making a decision on the objection in so far as the objection relates to the calculation of the member's adjusted taxable income, the Commissioner is entitled to rely on:

(a) the latest assessment of the member's taxable income under the Income Tax Assessment Act; and

(b) the latest statement of the member's surchargeable contributions given to the Commissioner by the superannuation provider.

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History

S 20 substituted by No 131 of 1999, s 3 and Sch 2 item 13, effective 7 December 1997. For transitional provisions, see the history note under s 6. S 20 formerly read:

OBJECTIONS AGAINST ASSESSMENTS  
20
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 may object against it in respect of that calculation in the way set out in Part IVC of the Taxation Administration Act 1953 .

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