Document ID: chunk:federal_register_of_legislation:C2022C00235:clause:1_1053:p2
Version: federal_register_of_legislation:C2022C00235
Segment Type: clause
Provision Reference: sch 1 cl 1053 (pt 2/2)
Character Range: 30181–32161

persons are taken to be members of regulated superannuation funds or approved deposit funds, or holders of RSAs (see section 1053A).
 (2) This subsection applies to a statement given to the Commissioner of Taxation 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) subsection 133‑120(2) or 133‑140(1) in Schedule 1 to the Taxation Administration Act 1953; or
 (d) section 390‑5 or 390‑20 in that Schedule.
 (3) A complaint made in accordance with subsection (1) of this section is a superannuation complaint.
 (4) However, a complaint is not a superannuation complaint to the extent that it is a complaint that:
 (a) a decision made by a trustee of a self‑managed superannuation fund; or
 (b) conduct engaged in by an insurer, or by a representative of an insurer, relating to the sale of an annuity policy maintained, or to be maintained, by a trustee of a self‑managed superannuation fund on behalf of its members; or
 (c) a decision made by an insurer, or by a representative of an insurer, under an annuity policy maintained by a trustee of a self‑managed superannuation fund on behalf of its members;
is unfair or unreasonable.
 (5) For the purposes of this section, a trustee, an insurer, an RSA provider or another decision‑maker, makes a decision if:
 (a) the trustee, insurer, RSA provider or other decision‑maker, or a person acting for the trustee, insurer, RSA provider or other decision‑maker, makes, or fails to make, a decision; or
 (b) the trustee, insurer, RSA provider or other decision‑maker, or a person acting for the trustee, insurer, RSA provider or other decision‑maker, engages in any conduct, or fails to engage in any conduct, in relation to making a decision;
whether or not the decision or conduct involved the exercise of a discretion.