Turn the raw legal text into a practical explanation grounded in Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.

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#### 5 Object of Act The object of this Act is to provide for the assessment and collection of the superannuation contributions surcharge payable on surchargeable contributions for high‑income members of constitutionally protected superannuation funds.

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Section 5 - Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 - Object of Act — Zoe