Commonwealth Numbered Acts

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


TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Act to bind Crown  
   4.      Extension to Norfolk Island  
   5.      Object of Act  
   6.      Outline of Act  
   7.      Exclusion of certain members  
   8.      Superannuation contributions surcharge  
   9.      Surchargeable contributions  
   10.     Surcharge threshold  
   11.     Member liable to pay 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  
   16.     Amendment of assessment if tax file number quoted or found out after assessment  
   17.     Amendment of assessments  
   18.     Liability to pay interest to Commonwealth if liability increased by an amendment of an assessment  
   19.     Tax file numbers  
   20.     Objections against assessments  
   21.     Penalty for non-payment of surcharge  
   22.     Recovery of unpaid amounts  
   23.     Payment of surcharge, interest or late payment penalty  
   24.     Application of payments  
   25.     Review of decision not to remit interest or late payment penalty  
   26.     General administration of Act  
   27.     Annual report  
   28.     Secrecy  
   29.     Authorised officers  
   30.     Prohibition of avoidance schemes  
   31.     Evidence  
   32.     Access to premises etc.  
   33.     Obtaining information and evidence  
   34.     Records to be kept and retained by superannuation provider  
   35.     Commissioner may collect money from person who owes money to a member  
   36.     Application of the Criminal Code  
   37.     Regulations  
   38.     Definitions  


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