Document ID: chunk:federal_register_of_legislation:C2006C00162:clause:1_23
Version: federal_register_of_legislation:C2006C00162
Segment Type: clause
Provision Reference: sch 1 cl 23
Character Range: 15102–15919

23  Subsection 15CA(2)
Repeal the subsection, substitute:

 (2) If a person who is given by a superannuation provider a copy of a statement given by the provider to the Commissioner under:
 (a) section 13 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997; or
 (b) section 12 of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997; or
 (c) section 26 of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003;
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.

Taxation Administration Act 1953