Document ID: chunk:federal_register_of_legislation:C2004A05169:clause:4_15ca
Version: federal_register_of_legislation:C2004A05169
Segment Type: clause
Provision Reference: sch 4 cl 15CA
Character Range: 16498–17967

15CA  Complaints about statements given to Commissioner of Taxation by superannuation provider
 (1) If a superannuation provider has given the Commissioner of Taxation under section 13 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 a statement setting out an amount or amounts in respect of a person's contributed amounts, the person may make a complaint (other than an excluded complaint) to the Tribunal that the decision to set out the amount or amounts in the statement in respect of the contributed amounts was unfair or unreasonable.
 (2) If a person who is given by a superannuation provider a copy of a statement given by the provider to the Commissioner under section 13 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 is also given by the provider a notice setting out the prescribed period within which the person must complain to the Tribunal about the decision, the person may only make a complaint to the Tribunal under this section within that period.
 (3) The Tribunal cannot deal with a complaint under this section that must be made within the prescribed period referred to in subsection (2) if the complaint is not made within that period.
 (4) The Tribunal cannot deal with a complaint under this section to the extent that it relates to excluded subject matter.
 (5) A complaint under this section is to be made by sending or delivering a written complaint to the office of the Tribunal.