Document ID: chunk:federal_register_of_legislation:C2017A00132:clause:2_4:p3
Version: federal_register_of_legislation:C2017A00132
Segment Type: clause
Provision Reference: sch 2 cl 4 (pt 3/3)
Character Range: 39375–41269

you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
 (7) To avoid doubt:
 (a) subject to subsection 14ZVC(3) of the Taxation Administration Act 1953, you may also object, on the ground that you are dissatisfied with such a decision, relating to all or part of your contributions for a *financial year:
 (i) under section 175A of the Income Tax Assessment Act 1936 against an assessment made in relation to you for the corresponding income year; or
 (ii) under section 97‑35 in Schedule 1 to the Taxation Administration Act 1953 against an *excess non‑concessional contributions determination made in relation to you for the financial year; and
 (b) for the purposes of paragraph (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977, the making of a decision under paragraph (1)(g) of this section is a decision forming part of the process of making an assessment of tax, and making a calculation of charge, under this Act.

Requirements for choices
 (8) To make a choice for the purposes of paragraph (1)(h), you must:
 (a) make the choice in the *approved form; and
 (b) give it to the *superannuation provider in relation to the *complying superannuation plan at or before the time when the contribution is made.

Commissioner to notify providers if contributions are not downsizer contributions
 (9) The Commissioner must, in writing, notify a *superannuation provider that all, or a specified part, of a contribution is not covered under this section if:
 (a) the Commissioner is aware that a choice referred to in subsection (8) has been given to the superannuation provider for the contribution; and
 (b) the Commissioner is satisfied that the contribution, or that part of the contribution, (as applicable) is not covered under this section.
The Commissioner may give a copy of the notification to *APRA.