Document ID: chunk:federal_register_of_legislation:C2023C00409:front:0:p2
Version: federal_register_of_legislation:C2023C00409
Segment Type: other
Provision Reference: 
Character Range: 2746–4675

to provide information as to the holder of the member's surchargeable contributions
15 Assessment of liability to pay surcharge and determination of advance instalment
15A Self‑assessing superannuation providers
15B Statement etc. by self‑assessing superannuation provider
16 Deferment of liability for surcharge payable by superannuation (unfunded defined benefits) providers
17 Credit or refund of advance instalment
17A Periods within which assessments may be made
18 Amendment of assessment if tax file number quoted or found out after assessment
19 Amendment of assessments
20 Assessment of liability to additional surcharge
21 Payment of the general interest charge if liability increased by an amendment of an assessment
22 Payment of general interest charge if surcharge payable under a further assessment
23 Tax file numbers
24 Objections against assessments
Part 4—Recovery of unpaid surcharge, advance instalment, general interest charge or late payment penalty
25 Penalty for non‑payment of surcharge or advance instalment
25A Additional liability to pay general interest charge
Part 5—Administration
30 General administration of Act
31 Annual report
Part 6—Miscellaneous
33 No amount payable by Commonwealth under this Act
34 Act not to operate so as to contravene Constitution
34A Exclusion of certain members
35 Information to be given to Commissioner by superannuation provider who pays surcharge or advance instalment
35B Prohibition of avoidance schemes
35A Contravention notices
40 Records to be kept and retained by superannuation provider
41 Application of the Criminal Code
42 Regulations
Part 7—Interpretation
43 Definitions
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Editorial changes
An Act relating to the assessment and collection of superannuation contributions tax, and for related purposes

Part 1—Preliminary