Commonwealth Numbered Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Act to bind Crown  
   4.      Extension to Territories  
   5.      Object of Act  
   6.      Outline of Act  
   7.      Superannuation contributions surcharge  
   8.      Surchargeable contributions  
   9.      Surcharge threshold  
   10.     Liability to pay surcharge  
   11.     Advance instalment of superannuation contributions surcharge  
   12.     Liability to pay advance instalment  
   13.     Superannuation providers to give statements  
   14.     Giving of information in certain form  
   15.     Assessment of liability to pay surcharge and determination of advance instalment  
   16.     Deferment of liability for surcharge payable by superannuation (unfunded defined benefits) providers  
   17.     Credit or refund of advance instalment  
   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 interest to Commonwealth if liability increased by an amendment of an assessment  
   22.     Payment of interest to Commonwealth if surcharge payable under a further assessment  
   23.     Tax file numbers  
   24.     Objections against assessments  
   25.     Penalty for non-payment of surcharge or advance instalment  
   26.     Recovery of unpaid amounts  
   27.     Payment of surcharge, advance instalment, interest or late payment penalty  
   28.     Application of payments  
   29.     Review of decision not to remit interest or late payment penalty  
   30.     General administration of Act  
   31.     Annual report  
   32.     Secrecy  
   33.     No amount payable by Commonwealth under this Act  
   34.     Act not to operate so as to contravene Constitution  
   35.     Information to be given to Commissioner by superannuation provider when paying surcharge or advance instalment  
   36.     Authorised officers  
   37.     Evidence  
   38.     Access to premises etc.  
   39.     Obtaining information and evidence  
   40.     Records to be kept and retained by superannuation provider  
   41.     Application of the Criminal Code  
   42.     Regulations  
   43.     Definitions  
            
           (Assented to 5 June 1997)