38CSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997

#### 38 CSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 To avoid doubt: (a) for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, CSC in its capacity as a superannuation provider is an entity distinct from the Commonwealth; and (b) consequently, section 33 of that Act does not affect the liability of CSC under that Act to pay surcharge on the surchargeable contributions of members of PSSAP.