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Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) 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 NORFOLK ISLAND
- SECTION 5 OBJECT OF ACT
- SECTION 6 SIMPLIFIED OUTLINE OF ACT
- SECTION 7 EXCLUSION OF CERTAIN MEMBERS
- PART 2 - LIABILITY TO SURCHARGE
- SECTION 8 SUPERANNUATION CONTRIBUTIONS SURCHARGE
- SECTION 9 SURCHARGEABLE CONTRIBUTIONS
- SECTION 10 SURCHARGE THRESHOLD
- SECTION 11 MEMBER LIABLE TO PAY SURCHARGE
- PART 3 - ASSESSMENT AND COLLECTION OF SURCHARGE
- SECTION 12 SUPERANNUATION PROVIDERS TO GIVE STATEMENTS
- SECTION 13 GIVING OF INFORMATION IN CERTAIN FORM
- SECTION 14 ASSESSMENT OF LIABILITY TO PAY SURCHARGE
- SECTION 15 WHEN SURCHARGE WILL BECOME PAYABLE
- SECTION 15A PERIODS WITHIN WHICH ASSESSMENTS MAY BE AMENDED
- SECTION 16 AMENDMENT OF ASSESSMENT IF TAX FILE NUMBER QUOTED OR FOUND OUT AFTER ASSESSMENT
- SECTION 17 AMENDMENT OF ASSESSMENTS
- SECTION 18 LIABILITY TO PAY THE GENERAL INTEREST CHARGE IF LIABILITY INCREASED BY AN AMENDMENT OF AN ASSESSMENT
- SECTION 19 TAX FILE NUMBERS
- SECTION 20 OBJECTIONS AGAINST ASSESSMENTS
- PART 4 - RECOVERY OF UNPAID SURCHARGE, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY
- SECTION 21 PENALTY FOR NON-PAYMENT OF SURCHARGE
- ### (Repealed) SECTION 22 RECOVERY OF UNPAID AMOUNTS
- ### (Repealed) SECTION 23 PAYMENT OF SURCHARGE, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY
- ### (Repealed) SECTION 24 APPLICATION OF PAYMENTS
- ### (Repealed) SECTION 25 REVIEW OF DECISION NOT TO REMIT INTEREST OR LATE PAYMENT PENALTY
- PART 5 - ADMINISTRATION
- SECTION 26 GENERAL ADMINISTRATION OF ACT
- SECTION 27 ANNUAL REPORT
- ### (Repealed) SECTION 28 SECRECY
- PART 6 - MISCELLANEOUS
- ### (Repealed) SECTION 29 AUTHORISED OFFICERS
- SECTION 30 PROHIBITION OF AVOIDANCE SCHEMES
- ### (Repealed) SECTION 31 EVIDENCE
- ### (Repealed) SECTION 32 ACCESS TO PREMISES ETC.
- ### (Repealed) SECTION 33 OBTAINING INFORMATION AND EVIDENCE
- SECTION 34 RECORDS TO BE KEPT AND RETAINED BY SUPERANNUATION PROVIDER
- ### (Repealed) SECTION 35 COMMISSIONER MAY COLLECT MONEY FROM PERSON WHO OWES MONEY TO A MEMBER
- SECTION 36 APPLICATION OF THE CRIMINAL CODE
- SECTION 37 REGULATIONS
- PART 7 - INTERPRETATION
- SECTION 38 DEFINITIONS
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