Commonwealth Consolidated Acts Commonwealth Consolidated ActsMember or superannuation provider may object against assessment
(1) If:
(a) an assessment of surcharge on a member's surchargeable contributions is made; and
(b) the member, or a superannuation provider who is the holder of the contributions, is dissatisfied with the assessment;
the member or provider may object against the assessment in the way set out in Part IVC of the Taxation Administration Act 1953 .
Superannuation provider may object against class of assessments
(2) An objection made by a superannuation provider may relate to all the assessments included in a class of assessments. A decision on the objection is taken to be a single decision for the purpose of calculating any fee payable in respect of lodging a reference or appeal in respect of the decision.
Matters on which Commissioner may rely in deciding an objection
(3) 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.
Note: If a member is dissatisfied with an assessment in so far as it relates to the calculation of the member's surchargeable contributions, as based on an amount or amounts set out in a statement given to the Commissioner by a superannuation provider under section 13, the member may make a complaint under the AFCA scheme (within the meaning of the Corporations Act 2001 ) about the unfairness or unreasonableness of the superannuation provider's decision to set out the amount or any of the amounts in the statement.