Document ID: chunk:federal_register_of_legislation:C2005C00530:section:5:p2
Version: federal_register_of_legislation:C2005C00530
Segment Type: section
Provision Reference: s 5 (pt 2/2)
Character Range: 4630–6228

the member's surchargeable contributions for the relevant financial year exceed the surchargeable contributions threshold—the rate of surcharge that applies in respect of the member's surchargeable contributions for the relevant financial year is the maximum surcharge percentage of those contributions;
 (e) if contributed amounts in respect of contributions began to be paid for or by the member to a superannuation provider before 7 May 1997 and the member's surchargeable contributions for the relevant financial year do not exceed the surchargeable contributions threshold—the rate of surcharge that applies in respect of the member's surchargeable contributions for the relevant financial year is nil;
 (f) subject to subsection (4), if no contributed amounts in respect of contributions began to be paid for or by the member to a superannuation provider before 7 May 1997—the rate of surcharge that applies in respect of the member's surchargeable contributions for the relevant financial year is the maximum surcharge percentage of those contributions.

 (4) If:
 (a) the Commissioner has written a letter to a member as mentioned in paragraph (3)(c); and
 (b) the member has not quoted his or her tax file number as mentioned in paragraph (3)(a) within 3 months after the letter was sent;
paragraph (3)(f) does not apply in respect of the member unless the Commissioner has, after that period, written a further letter to the member:
 (c) to an address determined by the Commissioner as most appropriate for the letter to reach the member; and
 (d) in the same terms as the earlier letter.