20Objections against assessments

#### 20 Objections against assessments Member may object against assessment (1) If: (a) an assessment of surcharge on a member’s surchargeable contributions is made; and (b) the member is dissatisfied with the assessment; the member may object against the assessment in the way set out in Part IVC of the Taxation Administration Act 1953. Matters on which Commissioner may rely in deciding an objection (2) In making a decision on the objection in so far as the objection relates to the calculation of the member’s adjusted taxable income, the Commissioner is entitled to rely on: (a) the latest assessment of the member’s taxable income under the Income Tax Assessment Act; and (b) the latest statement of the member’s surchargeable contributions given to the Commissioner by the superannuation provider.