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Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

No. 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
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