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Superannuation Regulation 2022
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Turn the raw legal text into a practical explanation grounded in Superannuation Regulation 2022.
18 Payment by STC in relation to post-payment surcharge assessment notice received by former contributor—the Act, s 61RA(6) and (7)
(1) If the total surcharge amount in relation to a former contributor who has paid an additional surcharge amount to the Commissioner of Taxation is greater than the surcharge deduction cap, STC may reimburse the former contributor by paying to the former contributor an amount equal to the following—
(a) the amount by which the total surcharge amount is greater than the surcharge deduction cap, less
(b) the amount, if any, previously reimbursed to or paid in relation to the former contributor by STC under this section or the Act for the purposes of superannuation contributions surcharge.
(2) STC may, at the request of a former contributor who has received a post-payment surcharge assessment notice in relation to an additional surcharge amount that would, if paid, result in, or that has resulted in, the total surcharge amount being greater than the surcharge deduction cap, pay to the Commissioner of Taxation on behalf of the former contributor an amount equal to the following—
(a) the amount by which the total surcharge amount is greater than the surcharge deduction cap, less
(b) the amount, if any, previously reimbursed to, or paid in relation to, the former contributor by STC under this section or the Act for the purposes of superannuation contributions surcharge.
(3) This section does not authorise STC to pay an amount of general interest charged in relation to an additional surcharge amount payable under a post-payment surcharge assessment notice unless—
(a) the request for the payment is made by the former contributor, and
(b) the request is made within a reasonable period after receiving the notice, as determined by STC.
Note—
Section 8 provides for further reduction of certain benefits resulting from the liability of a former contributor for superannuation contributions surcharge.