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.