Document ID: chunk:federal_register_of_legislation:C2023C00409:front:0:p1
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Superannuation Contributions Tax (Assessment and Collection) Act 1997

No. 70, 1997

Compilation No. 28

Compilation date: 20 October 2023

Includes amendments up to: Act No. 76, 2023

Registered: 7 November 2023

About this compilation

This compilation

This is a compilation of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 that shows the text of the law as amended and in force on 20 October 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Preliminary
1 Short title
2 Commencement
3 Act to bind Crown
4 Extension to Territories
5 Object of Act
6 Simplified outline of Act
Part 2—Liability to surcharge and advance instalments
7 Superannuation contributions surcharge
7A Adjusted taxable income—first case
7B Adjusted taxable income—second case
8 Surchargeable contributions
8A Holder of surchargeable contributions of a member
9 Surcharge threshold
10 Liability to pay surcharge
10A Payment splits or interest splits on marriage breakdown
11 Advance instalment of superannuation contributions surcharge
12 Liability to pay advance instalment
Part 3—Assessment and collection of surcharge and advance instalments
13 Superannuation providers to give statements
14 Giving of information in certain form
14A Commissioner may require member 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