Superannuation Contributions Tax (Assessment and Collection) Act 1997

PART 3 - ASSESSMENT AND COLLECTION OF SURCHARGE AND ADVANCE INSTALMENTS  

SECTION 15A   SELF-ASSESSING SUPERANNUATION PROVIDERS  

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15A(1)   Determination of self-assessing superannuation providers.  

The Commissioner may, by writing:

(a) determine that a specified superannuation provider, or each of the superannuation providers included in a specified class of superannuation providers, is a self-assessing superannuation provider in respect of a specified financial year or specified financial years; and

(b) determine the date that is the notification date for that financial year, or the dates that are the respective notification dates for those financial years, for that superannuation provider or each of those superannuation providers, as the case may be.

15A(2)   Definition.  

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In this section:

financial year
means the 1998-99 financial year or a later financial year that ends before 1 July 2005.

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History

S 15A(2) amended by No 102 of 2005, s 3 and Sch 1 item 14, by inserting ``that ends before 1 July 2005'' at the end of the definition of ``financial year'', effective 12 August 2005.

S 15A inserted by No 131 of 1999, s 3 and Sch 1 item 15, effective 5 June 1997. For transitional provisions, see the history note under s 6.

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