14Matters Commissioner has regard to in making determination

14 Matters Commissioner has regard to in making determination

(1) In deciding whether to make a determination under section 13, the Commissioner must have regard to: (a) the income tax return lodged for the person for the income year; and (b) information about the contributions made to a complying superannuation fund, or an RSA, during the income year by, or in respect of, the person contained in: (i) statements given to the Commissioner by superannuation providers under the Superannuation Contributions Tax (Assessment and Collection) Act 1997; and (ii) statements given to the Commissioner by superannuation providers under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997; and (iii) statements given to the Commissioner under Division 390 in Schedule 1 to the Taxation Administration Act 1953; and (c) information provided to the Commissioner in relation to the income year in response to requirements by the Commissioner under paragraph 353‑10(1)(a) in Schedule 1 to the Taxation Administration Act 1953 for the purpose of the administration or operation of this Act; and (d) any other information that: (i) is held or was obtained by the Commissioner under or for the purposes of a taxation law (within the meaning of the Income Tax Assessment Act 1997); and (ii) the Commissioner considers is reasonably necessary to make the determination. (2) Paragraph (1)(b) does not apply if: (a) the person dies during the income year; and (b) the trustee of the person’s estate requests the Commissioner to make a determination before the statements referred to in that paragraph are given to the Commissioner.