Superannuation (Resolution of Complaints) Act 1993 (Repealed)

PART 4 - COMPLAINTS, PROCEDURAL MATTERS RELATING TO COMPLAINTS AND COMPLAINTS THE TRIBUNAL CANNOT DEAL WITH

SECTION 15CA COMPLAINTS ABOUT STATEMENTS GIVEN TO COMMISSIONER OF TAXATION BY SUPERANNUATION PROVIDER

15CA(1)
If a superannuation provider has given the Commissioner of Taxation a statement under:

(a) section 13 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ; or

(b) section 12 of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 ; or

(ba) subsection 133-120(2) in Schedule 1 to the Taxation Administration Act 1953; or

(bb) subsection 133-140(1) in that Schedule; or

(c) section 390-5 in that Schedule; or

(d) section 390-20 in that Schedule;

setting out an amount or amounts in respect of a person, the person may make a complaint (other than an excluded complaint) to the Tribunal that the decision to set out the amount or amounts in the statement was unfair or unreasonable.

View history note

History

S 15CA(1) amended by No 81 of 2016, s 3 and Sch 1 item 8, by substituting para (c) and (d) for para (c), effective 1 January 2017 and applicable on and after 1 July 2017. Para (c) formerly read:

(c) section 390-5 in that Schedule;

S 15CA(1) amended by No 82 of 2013, s 3 and Sch 3 item 12, by substituting para (ba) to (c) for para (c), effective 28 June 2013. No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:

39 Application
(1)
Subject to this item, the amendments made by Parts 1 and 2 of this Schedule apply to the 2012-13 income year and later income years.

(2)
Subitem (1) does not apply to item 1 of this Schedule.

No retrospective administrative penalty

(3)
Despite subitem (1), the amendments made by this Schedule do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent.

Modification for certain notice provisions

(4)
Despite subitem (1), section 133-75 in Schedule 1 to the Taxation Administration Act 1953 , as inserted by this Schedule, does not require the Commissioner to give a notice before 1 July 2014.

Para (c) formerly read:

(c) section 390-5 in Schedule 1 to the Taxation Administration Act 1953 ;

S 15CA(1) amended by No 9 of 2007, s 3 and Sch 4 item 9, by substituting para (c), applicable in relation to things that are done and events that occur on or after 1 July 2007.

Para (c) formerly read:

(c) section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 ;

S 15CA(1) amended by No 111 of 2003, s 3 and Sch 1 item 22, by inserting para (c), applicable in relation to contributions made to complying superannuation funds and RSAs on or after 1 July 2003.

S 15CA(1) substituted by No 191 of 1997.

15CA(2)
If a person who is given by a superannuation provider a copy of a statement given by the provider to the Commissioner under:

(a) section 13 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ; or

(b) section 12 of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 ; or

(ba) subsection 133-120(2) in Schedule 1 to the Taxation Administration Act 1953; or

(bb) subsection 133-140(1) in that Schedule; or

(c) section 390-5 in that Schedule; or

(d) section 390-20 in that Schedule;

is also given by the provider a notice setting out the prescribed period within which the person must complain to the Tribunal about the decision, the person may only make a complaint to the Tribunal under this section within that period.

View history note

History

S 15CA(2) amended by No 81 of 2016, s 3 and Sch 1 item 9, by substituting para (c) and (d) for para (c), effective 1 January 2017 and applicable on and after 1 July 2017. Para (c) formerly read:

(c) section 390-5 in that Schedule;

S 15CA(2) amended by No 82 of 2013, s 3 and Sch 3 item 13, by substituting para (ba) to (c) for para (c), effective 28 June 2013. For application provision see note under s 15CA(1) .

Para (c) formerly read:

(c) section 390-5 in Schedule 1 to the Taxation Administration Act 1953 ;

S 15CA(2) amended by No 9 of 2007, s 3 and Sch 4 item 10, by substituting para (c), applicable in relation to things that are done and events that occur on or after 1 July 2007.

Para (c) formerly read:

(c) section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 ;

S 15CA(2) substituted by No 111 of 2003, s 3 and Sch 1 item 23, applicable in relation to contributions made to complying superannuation funds and RSAs on or after 1 July 2003. S 15CA(2) formerly read:

15CA(2)
If a person who is given by a superannuation provider a copy of a statement given by the provider to the Commissioner under section 13 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 or section 12 of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 is also given by the provider a notice setting out the prescribed period within which the person must complain to the Tribunal about the decision, the person may only make a complaint to the Tribunal under this section within that period.

S 15CA(2) amended by No 191 of 1997.

15CA(3)
The Tribunal cannot deal with a complaint under this section that must be made within the prescribed period referred to in subsection (2) if the complaint is not made within that period.

15CA(4)
The Tribunal cannot deal with a complaint under this section to the extent that it relates to excluded subject matter.

15CA(5)
A complaint under this section is to be made by sending or delivering a written complaint to the office of the Tribunal.

View history note

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