In this Part:
"assessment" has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 .
"surcharge" has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 .
"surchargeable contributions" means surchargeable contributions (within the meaning of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ) that are attributable to the operation of this Act.