Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 185, 1997
Compilation No. 23
Compilation date: 28 September 2022
Includes amendments up to: Act No. 112, 2020
Registered: 6 October 2022
About this compilation
This compilation
This is a compilation of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 that shows the text of the law as amended and in force on 28 September 2022 (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 Legislation 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 series page on the Legislation 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 series page on the Legislation 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 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
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
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 |
185, 1997 | 7 Dec 1997 | 7 Dec 1997 |
| |
48, 1998 | 29 June 1998 | Schedule 1 (item 183): 1 July 1998 (see Gazette 1998, No. S316) (a) | -- | |
Taxation Laws Amendment Act (No. 3) 1999 | 11, 1999 | 31 Mar 1999 | Schedule 1 (items 327-341, 398, 399, 404): 1 July 1999 (b) | Sch. 1 (items 398, 399, 404) |
17, 1999 | 19 Apr 1999 | Schedule 5 (items 2, 3): Royal Assent (c) | Sch. 5 (item 3) | |
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 | 44, 1999 | 17 June 1999 | Schedule 7 (items 221-223): 1 July 1999 (see Gazette 1999, No. S283) (d) | Sch. 8 (items 22, 23) |
as amended by |
|
|
|
|
160, 2000 | 21 Dec 2000 | Schedule 1 (item 21): Royal Assent | -- | |
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 | 131, 1999 | 13 Oct 1999 | Schedule 2 (items 1-24): 7 Dec 1997 (e) | Sch. 2 (items |
Public Employment (Consequential and Transitional) Amendment Act 1999 | 146, 1999 | 11 Nov 1999 | Schedule 1 (items 895-897): 5 Dec 1999 (see Gazette 1999, No. S584) (f) | -- |
179, 1999 | 22 Dec 1999 | Schedule 2 (items 73-75,130, 132): (g) | Sch. 2 (items 130, 132) | |
44, 2000 | 3 May 2000 | Sch 3 (items 52, 53): 1 July 2000 (s 2(9)) | Sch 3 (item 53) | |
Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Act 2001 | 96, 2001 | 15 Aug 2001 | Sch 2: 7 Dec 1997 (s 2(3)) | Sch 2 (item 8) |
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 | 114, 2001 | 18 Sept 2001 | Sch 1 (items 33-44): 28 Dec 2002 (s 2) | -- |
as amended by |
|
|
|
|
51, 2002 | 29 June 2002 | Sch 6 (items 3-7): 29 June 2002 (s 2(1) item 11) | -- | |
Taxation Laws Amendment Act (No. 5) 2001 | 168, 2001 | 1 Oct 2001 | Schedule 2: 1 July 2000 | -- |
51, 2002 | 29 June 2002 | Schedule 6 (item 8): Royal Assent | -- | |
Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Act 2003 | 111, 2003 | 12 Nov 2003 | 12 Nov 2003 | Sch. 1 (item 25) |
Superannuation (Surcharge Rate Reduction) Amendment Act 2003 | 112, 2003 | 12 Nov 2003 | Schedule 1: 1 July 2003 | Sch. 1 (items 33, 35) |
Taxation Laws Amendment Act (No. 5) 2003 | 142, 2003 | 17 Dec 2003 | Schedule 6 (items 16-21): Royal Assent | Sch. 6 (item 21) |
106, 2004 | 30 June 2004 | 30 June 2004 | Sch. 2 (item 11(2), (3)) | |
Superannuation Laws Amendment (Abolition of Surcharge) Act 2005 | 102, 2005 | 12 Aug 2005 | 12 Aug 2005 | -- |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | Schedule 7 (items 266, 267): Royal Assent | -- |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 | 101, 2006 | 14 Sept 2006 | Schedule 2 (items 1017, 1051-1053) and Schedule 6 (items 1, 6-11): Royal Assent | Sch. 6 (items 1, |
Superannuation Legislation Amendment (Simplification) Act 2007 | 15, 2007 | 15 Mar 2007 | Sch 1 (items 331-339, 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 | Schedule 2 (items 72, 73): 17 Dec 2010 | -- |
2, 2015 | 25 Feb 2015 | Sch 2 (items 52-54): 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 339): 1 July 2016 (s 2(1) item 5) | Sch 2 (items 356-396) | |
as amended by |
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|
|
|
33, 2016 | 23 Mar 2022 | Sch 2 (items 1-3): 24 Mar 2016 (s 2(1) item 2) | -- | |
Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020 | 112, 2020 | 8 Dec 2020 | Sch 3 (items 96, 97): 28 Sept 2022 (s 2(1) item 1) | -- |
(a) The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 1 (item 183) only of the Financial Sector Reform (Consequential Amendments) Act 1998, subsection 2(2) of which provides as follows:
(2) Subject to subsections (3) to (14), Schedules 1, 2 and 3 commence on the commencement of the Australian Prudential Regulation Authority Act 1998 .
(b) The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 1 (items 327-341) only of the Taxation Laws Amendment Act (No. 3) 1999, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) and (5), Schedule 1 commences on 1 July 1999.
(c) The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 5 (item 2) only of the A New Tax System (Fringe Benefits Reporting) Act 1999 , subsection 2(1) of which provides as follows:
(1) This Act commences on the day on which it receives the Royal Assent.
(d) The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 7 (items 221-224) only of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, subsections 3(1), (2)(e) and (16) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(2) The following provisions commence on the transfer date:
(e) subject to subsection (12), Schedule 7, other than items 43, 44, 118, 205 and 207 (the commencement of those items is covered by subsections (10), (11) and (13)).
(16) The Governor-General may, by Proclamation published in the Gazette, specify the date that is to be the transfer date for the purposes of this Act.
(e) The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 2 (items 1-24) only of the Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999, subsections 2(1) and (3) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(3) Schedule 2 (other than items 25 to 27) is taken to have commenced on 7 December 1997.
(f) The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 1 (items 895-897) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:
(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
(g) The Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 was amended by Schedule 2 (items 73-75) only of the A New Tax System (Tax Administration) Act 1999 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
Section 1 commenced on 22 December 1999.
Provision affected | How affected |
Part 1 |
|
s 3..................... | am No 59, 2015 |
s 6..................... | am No 11, 1999 |
| rs No 131, 1999 |
| am No 102, 2005 |
Part 2 |
|
s 8..................... | am No 102, 2005 |
s 9..................... | am No 131, 1999; No 96, 2001; No 168, 2001; No 111, 2003; No 142, 2003 |
s 10.................... | am No 102, 2005 |
s 11.................... | am No 131, 1999 |
Part 3 |
|
s 12.................... | am No 131, 1999; No 96, 2001; No 114, 2001 (as am by No 51, 2002); No 102, 2005; No 15, 2007; No 112, 2020 |
s 13.................... | am No 58, 2006 |
s 14.................... | rs No 131, 1999 |
| am No 168, 2001; No 102, 2005 |
s 15.................... | am No 131, 1999; No 44, 2000; No 168, 2001; No 51, 2002; No 114, 2001 (as am by No 51, 2002); No 112, 2003; No 106, 2004; No 102, 2005; No 15, 2007; No 112, 2020 |
s 15A................... | ad No 131, 1999 |
s 16.................... | am No 131, 1999 |
s 17.................... | am No 131, 1999; No 15, 2007 |
s 18.................... | am No 11, 1999; No 101, 2006 |
s 20.................... | rs No 131, 1999 |
Part 4 |
|
Part 4 heading............. | rs No 11, 1999 |
s 21.................... | am No 11, 1999; No 101, 2006 |
s 22.................... | am No 11, 1999 |
| rep No 179, 1999 |
s 23.................... | am No 11, 1999 |
| rep No 179, 1999 |
s 24.................... | rep No 11, 1999 |
s 25.................... | rep No 11, 1999 |
Part 5 |
|
s 26.................... | am No 145, 2010 |
s 28.................... | am No 48, 1998; No 146, 1999 |
| rep No 145, 2010 |
Part 6 |
|
s 29.................... | am No 146, 1999 |
| rep No 2, 2015 |
s 31.................... | am No 11, 1999 |
| rep No 2, 2015 |
s 32.................... | rep No 2, 2015 |
s 33.................... | rep No 2, 2015 |
s 35.................... | am No 44, 1999 |
| rep No 179, 1999 |
Part 7 |
|
s 38.................... | am No 11, 1999; No 131, 1999; No 146, 1999; No 96, 2001; No 142, 2003; No 101, 2006; No 15, 2007; No 2, 2015 |
| ed C23 |
In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.
Section 38
Kind of editorial change
Reordering of definitions
Details of editorial change
This compilation was editorially changed to move the definition of surchargeable contributions in section 38 to the correct alphabetical position.