Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 70, 1997
Compilation No. 28
Compilation date: 20 October 2023
Includes amendments up to: Act No. 76, 2023
Registered: 7 November 2023
About this compilation
This compilation
This is a compilation of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 that shows the text of the law as amended and in force on 20 October 2023 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 1--Preliminary
1 Short title
2 Commencement
3 Act to bind Crown
4 Extension to Territories
5 Object of Act
6 Simplified outline of Act
Part 2--Liability to surcharge and advance instalments
7 Superannuation contributions surcharge
7A Adjusted taxable income--first case
7B Adjusted taxable income--second case
8A Holder of surchargeable contributions of a member
10 Liability to pay surcharge
10A Payment splits or interest splits on marriage breakdown
11 Advance instalment of superannuation contributions surcharge
12 Liability to pay advance instalment
Part 3--Assessment and collection of surcharge and advance instalments
13 Superannuation providers to give statements
14 Giving of information in certain form
14A Commissioner may require member to provide information as to the holder of the member's surchargeable contributions
15 Assessment of liability to pay surcharge and determination of advance instalment
15A Self-assessing superannuation providers
15B Statement etc. by self-assessing superannuation provider
16 Deferment of liability for surcharge payable by superannuation (unfunded defined benefits) providers
17 Credit or refund of advance instalment
17A Periods within which assessments may be made
18 Amendment of assessment if tax file number quoted or found out after assessment
19 Amendment of assessments
20 Assessment of liability to additional surcharge
21 Payment of the general interest charge if liability increased by an amendment of an assessment
22 Payment of general interest charge if surcharge payable under a further assessment
23 Tax file numbers
24 Objections against assessments
Part 4--Recovery of unpaid surcharge, advance instalment, general interest charge or late payment penalty
25 Penalty for non-payment of surcharge or advance instalment
25A Additional liability to pay general interest charge
Part 5--Administration
30 General administration of Act
31 Annual report
Part 6--Miscellaneous
33 No amount payable by Commonwealth under this Act
34 Act not to operate so as to contravene Constitution
34A Exclusion of certain members
35 Information to be given to Commissioner by superannuation provider who pays surcharge or advance instalment
35B Prohibition of avoidance schemes
35A Contravention notices
40 Records to be kept and retained by superannuation provider
41 Application of the Criminal Code
42 Regulations
Part 7--Interpretation
43 Definitions
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnote 5--Editorial changes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Superannuation Contributions Tax (Assessment and Collection) Act 1997 | 70, 1997 | 5 June 1997 | 5 June 1997 |
|
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 | 191, 1997 | 7 Dec 1997 | Sch 4 (items 1, 2, 4-50): 5 June 1997 (s 2(3)) | -- |
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 | 17, 1998 | 16 Apr 1998 | 16 Apr 1998 | Sch. 1 (item 34) |
48, 1998 | 29 June 1998 | Sch 1 (item 182): 1 July 1998 (s 2(2)) | -- | |
Taxation Laws Amendment Act (No. 3) 1999 | 11, 1999 | 31 Mar 1999 | Sch 1 (items 309-326): 1 July 1999 (s 2(3)) | -- |
17, 1999 | 19 Apr 1999 | Schedule 2 (item 14): 17 May 1999 | -- | |
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 | 44, 1999 | 17 June 1999 | Sch 7 (items 218-220): 1 July 1999 (s 3(2)(e), (16) and gaz 1999, No S283) | -- |
as amended by |
|
|
|
|
160, 2000 | 21 Dec 2000 | Sch 4 (item 4): 18 Jan 2001 (s 2(1)) | -- | |
70, 1999 | 8 July 1999 | 8 July 1999 | Sch. 2 (item 16) | |
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 | 131, 1999 | 13 Oct 1999 | Sch 1 (items 1-42): 5 June 1997 (s 2(2)) | Sch. 1 (items 43-45) |
Public Employment (Consequential and Transitional) Amendment Act 1999 | 146, 1999 | 11 Nov 1999 | Sch 1 (items 892-894): 5 Dec 1999 (s 2(1), (2)) | -- |
179, 1999 | 22 Dec 1999 | Sch 2 (items 70-72, 130, 132): 22 Dec 1999 (s 2(1)) | Sch. 2 (items 130, 132) | |
44, 2000 | 3 May 2000 | Sch 3 (item 51): 22 Dec 1999 (s 2(1)) | -- | |
91, 2000 | 30 June 2000 | Sch 2 (items 57-60): 1 July 2000 (s 3(1)) | -- | |
Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001 | 96, 2001 | 15 Aug 2001 | Sch 1: 5 June 1997 (s 2(2)) | Sch 1 (item 9) |
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 | 114, 2001 | 18 Sept 2001 | Sch 1 (items 26-32): 28 Dec 2002 (s 2) | -- |
Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Act 2003 | 111, 2003 | 12 Nov 2003 | Sch 1 (items 18, 19, 25): 12 Nov 2003 (s 2(1) item 4) | Sch 1 (item 25) |
Taxation Laws Amendment Act (No. 5) 2003 | 142, 2003 | 17 Dec 2003 | Sch 6 (items 9-15, 21): 17 Dec 2003 (s 2(1) item 8) | Sch 6 (item 21) |
Taxation Laws Amendment Act (No. 1) 2004 | 101, 2004 | 30 June 2004 | Sch 11 (items 36, 37): 30 June 2000 (s 2(1) item 13) | Sch 11 (items 37, 91, 95) |
Superannuation Laws Amendment (Abolition of Surcharge) Act 2005 | 102, 2005 | 12 Aug 2005 | Sch 1 (items 1, 8-15): 12 Aug 2005 (s 2) | -- |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | Sch 7 (items 264, 265): 22 June 2006 (s 2(1) item 24) | -- |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 | 101, 2006 | 14 Sept 2006 | Sch 2 (items 1017, 1046-1050) and Sch 6 (items 1, 6-11): 14 Sept 2006 (s 2(1) items 2, 4) | Sch 6 (items 1, 6-11) |
Superannuation Legislation Amendment (Simplification) Act 2007 | 15, 2007 | 15 Mar 2007 | Sch 1 (items 328-330, 406(1)-(3)): 15 Mar 2007 (s 2(1) item 2) | Sch 1 (item 406(1)-(3)) |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 | 145, 2010 | 16 Dec 2010 | Sch 2 (items 70, 71): 17 Dec 2010 (s 2(1) item 2) | -- |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 | 41, 2011 | 27 June 2011 | Sch 5 (item 399): 27 June 2011 (s 2(1) item 23) | -- |
2, 2015 | 25 Feb 2015 | Sch 2 (items 50, 51): 1 July 2015 (s 2(1) item 4) | Sch 2 (item 73) | |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18) | -- |
59, 2015 | 26 May 2015 | Sch 2 (item 338): 1 July 2016: (s 2(1) item 5) | Sch 2 (items 356-396) | |
as amended by |
|
|
|
|
33, 2016 | 23 Mar 2016 | Sch 2: 24 Mar 2016 (s 2(1) item 2) | -- | |
Statute Law Revision Act (No. 1) 2016 | 4, 2016 | 11 Feb 2016 | Sch 4 (items 1, 294): 10 Mar 2016 (s 2(1) item 6) | -- |
Treasury Laws Amendment (Putting Consumers First--Establishment of the Australian Financial Complaints Authority) Act 2018 | 13, 2018 | 5 Mar 2018 | s 4: 5 Mar 2018 (s 2(1) item 1) | s 4 and Sch 1 (items 31(1), 58) |
Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020 | 112, 2020 | 8 Dec 2020 | Sch 3 (items 94, 95): 28 Sept 2022 (s 2(1) item 1) | -- |
Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 | 76, 2023 | 20 Sept 2023 | Sch 2 (item 707): 20 Oct 2023 (s 2(1) item 2) | -- |
Provision affected | How affected |
Part 1 |
|
s 3..................... | am No 59, 2015 |
s. 6..................... | am. No. 191, 1997; No. 11, 1999 |
| rs. No. 131, 1999 |
| am. No. 102, 2005 |
Part 2 |
|
s. 7..................... | am. No. 191, 1997; No. 102, 2005 |
ad. No. 96, 2001 | |
| am. No. 142, 2003; No. 41, 2011 |
s. 8..................... | am. No. 191, 1997; No. 131, 1999; No. 96, 2001; Nos. 111 and 142, 2003 |
s. 8A.................... | ad. No. 131, 1999 |
| am. No. 114, 2001 |
s. 9..................... | am. No. 102, 2005 |
s. 10.................... | am. No. 191, 1997; No. 131, 1999; No. 114, 2001 |
s 10A................... | ad No 114, 2001 |
| am No 112, 2020 |
s. 11.................... | am. No. 131, 1999 |
Part 3 |
|
s. 13.................... | am. No. 191, 1997; No. 131, 1999; No. 96, 2001; No. 102, 2005; No 4, 2016 |
s. 14.................... | am. No. 191, 1997; No. 58, 2006; No 4, 2016 |
s. 14A................... | ad. No. 191, 1997 |
| am. No. 102, 2005 |
s. 15.................... | am. No. 131, 1999; No. 44, 2000; No. 102, 2005 |
s 15A................... | ad No 131, 1999 |
| am No 102, 2005 |
s 15B................... | ad No 131, 1999 |
| am No 102, 2005; No 4, 2016 |
s 16.................... | am No 191, 1997; No 114, 2001; No 15, 2007; No 4, 2016; No 112, 2020 |
s. 17.................... | am. No. 191, 1997 |
s. 17A................... | ad. No. 131, 1999 |
am. No. 191, 1997; No. 131, 1999 | |
s. 21.................... | am. No. 11, 1999; No. 101, 2006 |
s. 22.................... | rs. No. 11, 1999; No. 101, 2006 |
s 24.................... | am No 191, 1997; No 131, 1999; No 13, 2018; No 76, 2023 |
Part 4 |
|
Part 4 heading............. | rs. No. 11, 1999 |
s. 25.................... | am. No. 191, 1997; No. 11, 1999; No. 101, 2006 |
s. 25A................... | ad. No. 11, 1999; No. 101, 2006 |
s. 26.................... | am. No. 11, 1999 |
| rep. No. 179, 1999 |
s. 27.................... | am. No. 11, 1999 |
| rep. No. 179, 1999 |
ss. 28, 29................. | rep. No. 11, 1999 |
Part 5 |
|
s. 30.................... | am. No. 145, 2010 |
s. 32.................... | am. No. 48, 1998; No. 191, 1997; No. 146, 1999 |
| rep. No. 145, 2010 |
Part 6 |
|
s. 34A................... | ad. No. 191, 1997 |
s. 35.................... | rs. No. 191, 1997 |
s. 35A................... | ad. No. 191, 1997 |
Renumbered s. 35B.......... | No. 131, 1999 |
s. 35A................... | ad. No. 191, 1997 |
| am. No. 131, 1999; No. 91, 2000 |
s. 36.................... | am. No. 191, 1997; No. 146, 1999 |
| rep No 2, 2015 |
s. 37.................... | am. No. 11, 1999 |
| rep No 2, 2015 |
s. 38.................... | am. No. 91, 2000 |
| rep No 2, 2015 |
s 39.................... | rep No 2, 2015 |
s 40.................... | am No 191, 1997; No 4, 2016 |
s. 40A................... | ad. No. 191, 1997 |
| am. No. 44, 1999 |
| rep. No. 179, 1999 |
s. 42.................... | rs. No. 191, 1997 |
| am. No. 131, 1999 |
Part 7 |
|
s. 43.................... | am. No. 191, 1997; No. 17, 1998; Nos. 11, 17, 70, 131 and 146, 1999; Nos. 96 and 114, 2001; No. 142, 2003; No. 101, 2004; No. 101, 2006; No. 15, 2007; No 2, 2015 |
| ed C28 |
In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.
Section 43
Kind of editorial change
Reordering of definitions
Details of editorial change
This compilation was editorially changed to move the definition of defined benefit member in section 43 to the correct alphabetical position.