Commonwealth Numbered Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 No. 70, 1997 - SECT 35

35. When a superannuation provider makes a payment to the Commissioner of
surcharge or advance instalment on a member's surchargeable contributions for
a financial year, the provider must give the Commissioner a statement setting
out:

   (a)  the member's name, the address of the member's place of residence or
        place of business or employment, the date of the member's birth and,
        if given to the provider in connection with the operation or the
        possible future operation of this Act, the member's tax file number;
        and

   (b)  in respect of a payment of surcharge-the amount of the surchargeable
        contributions on which the surcharge is paid; and

   (c)  in respect of a payment of advance instalment-the amount of the
        surchargeable contributions for the previous financial year on which
        the instalment was calculated.