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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## Part 4—Recovery of unpaid surcharge, general interest charge or late payment penalty

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Part Part 4 - Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 - Recovery of unpaid surcharge, general interest charge or late payment penalty — Zoe