Document ID: chunk:federal_register_of_legislation:C2018C00325:section:14
Version: federal_register_of_legislation:C2018C00325
Segment Type: section
Provision Reference: s 14
Character Range: 28924–30687

14  Matters Commissioner has regard to in making determination
 (1) In deciding whether to make a determination under section 13, the Commissioner must have regard to:
 (a) the income tax return lodged for the person for the income year; and
 (b) information about the contributions made to a complying superannuation fund, or an RSA, during the income year by, or in respect of, the person contained in:
 (i) statements given to the Commissioner by superannuation providers under the Superannuation Contributions Tax (Assessment and Collection) Act 1997; and
 (ii) statements given to the Commissioner by superannuation providers under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997; and
 (iii) statements given to the Commissioner under Division 390 in Schedule 1 to the Taxation Administration Act 1953; and
 (c) information provided to the Commissioner in relation to the income year in response to requirements by the Commissioner under paragraph 353‑10(1)(a) in Schedule 1 to the Taxation Administration Act 1953 for the purpose of the administration or operation of this Act; and
 (d) any other information that:
 (i) is held or was obtained by the Commissioner under or for the purposes of a taxation law (within the meaning of the Income Tax Assessment Act 1997); and
 (ii) the Commissioner considers is reasonably necessary to make the determination.
 (2) Paragraph (1)(b) does not apply if:
 (a) the person dies during the income year; and
 (b) the trustee of the person's estate requests the Commissioner to make a determination before the statements referred to in that paragraph are given to the Commissioner.

Part 4—Payment of the Government co‑contribution