CRIMES (TAXATION OFFENCES) ACT 1980

PART VII - OFFENCES RELATING TO SUPERANNUATION GUARANTEE CHARGE  

SECTION 17   APPLICATION OF PARTS I AND II IN RELATION TO SUPERANNUATION GUARANTEE CHARGE  

17(1)   [References to superannuation guarantee charge etc]  

Without prejudice to their effect apart from this section, subsection 3(3) , paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3) ) also have the effect they would have if:


(a) a reference in any of those provisions to income tax were a reference to superannuation guarantee charge; and


(b) a reference in any of those provisions to future income tax were a reference to future superannuation guarantee charge; and


(c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Superannuation Guarantee (Administration) Act; and


(d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to superannuation guarantee charge moneys.

17(2)   [Superannuation guarantee charge payable]  

In applying the provisions of Part II (other than section 8 and subsection 10(3) ) in accordance with subsection (1):


(a) a reference in any of those provisions to the superannuation guarantee charge payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the superannuation guarantee charge due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and


(b) a reference in any of those provisions to future superannuation guarantee charge payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the superannuation guarantee charge that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and


(c) a reference in any of those provisions (other than subsections 10(1) and (2) ), in relation to a company or trustee, to superannuation guarantee charge moneys is to be read as a reference to:


(i) superannuation guarantee charge payable by the company or trustee; and

(ii) costs ordered by a court against a company or trustee in a proceeeding for the recovery of superannuation guarantee charge; and


(d) a reference in subsections 10(1) and (2) to superannuation guarantee charge moneys is to be read as a reference to superannuation guarantee charge assessed under the Superannuation Guarantee (Administration) Act.

17(3)   [Liability for superannuation guarantee charge]  

In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of superannuation guarantee charge moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Appeals Tribunal or a court).




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