Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   3.      Act to bind Crown  
   4.      Extension to Norfolk Island  
   5.      Object of Act  
   6.      Simplified outline of Act  
   7.      Exclusion of certain members  

   PART 2--LIABILITY--TO SURCHARGE

   8.      Superannuation contributions surcharge  
   9.      Surchargeable contributions  
   10.     Surcharge threshold  
   11.     Member liable to pay surcharge  

   PART 3--ASSESSMENT--AND COLLECTION OF SURCHARGE

   12.     Superannuation providers to give statements  
   13.     Giving of information in certain form  
   14.     Assessment of liability to pay surcharge  
   15.     When surcharge will become payable  
   15A.    Periods within which assessments may be amended  
   16.     Amendment of assessment if tax file number quoted or found out after assessment  
   17.     Amendment of assessments  
   18.     Liability to pay the general interest charge if liability increased by an amendment of an assessment  
   19.     Tax file numbers  
   20.     Objections against assessments  

   PART 4--RECOVERY--OF UNPAID SURCHARGE, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY

   21.     Penalty for non - payment of surcharge  

   PART 5--ADMINISTRATION

   26.     General administration of Act  
   27.     Annual report  

   PART 6--MISCELLANEOUS

   30.     Prohibition of avoidance schemes  
   34.     Records to be kept and retained by superannuation provider  
   36.     Application of the Criminal Code  
   37.     Regulations  

   PART 7--INTERPRETATION

   38.     Definitions