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Title

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION BILL 1997

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) IMPOSITION BILL 1997

SUPERANNUATION CONTRIBUTIONS AND TERMINATION PAYMENTS TAXES LEGISLATION AMENDMENT BILL 1997

SUPERANNUATION CONTRIBUTIONS TAX IMPOSITION AMENDMENT BILL 1997

TERMINATION PAYMENTS TAX IMPOSITION AMENDMENT BILL 1997

SUPERANNUATION LEGISLATION AMENDMENT (SUPERANNUATION CONTRIBUTIONS TAX) BILL 1997

In Committee

Database

Senate Hansard

Date

24-11-1997

Source

Senate

Parl No.

38

Electorate

TAS

Interjector

CHAIRMAN

KEMP

Page

9302

Party

IND

Presenter

 

Status

Final

Question No.

 

Questioner

 

Responder

 

Speaker

Senator HARRADINE

Stage

 

Type

 

Context

Bill

System Id

chamber/hansards/1997-11-24/0208


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Previous Fragment    Next Fragment
Monday, 24 November 1997
Page: 9302


Senator HARRADINE(8.17 p.m.) —Could I ask the minister a question on this as far as the amendment is concerned. The question of advance instalments is one that has had a lot of things said about it and there is a lot of interest shown in it, I would think, in the funds area. The advance payment is required to be paid for the following year if an assessment is actually made for the current year. That is the situation, isn't it?


Senator Kemp —Yes.


Senator HARRADINE —The question then arises as to a refund of overpayments of the advance payment of the surcharge. What does the government see to be the obligation, under its legislation and amendment, on the Taxation Office? It is a question of whether the committee feels that is reasonable or not.