Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (191 of 1997)
Schedule 7 Amendment of the Superannuation (Resolution of Complaints) Act 1993
2 Subsection 15CA(1)
Repeal the subsection, substitute:
(1) If a superannuation provider has given the Commissioner of Taxation a statement 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;
setting out an amount or amounts in respect of a person, 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 was unfair or unreasonable.