15CAComplaints about statements given to Commissioner of Taxation by superannuation provider

#### 15CA Complaints about statements given to Commissioner of Taxation by superannuation provider (1) If a superannuation provider has given the Commissioner of Taxation a statement under: (a) section 13 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997; or (b) section 12 of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997; or (ba) subsection 133‑120(2) in Schedule 1 to the Taxation Administration Act 1953; or (bb) subsection 133‑140(1) in that Schedule; or (c) section 390‑5 in that Schedule; or (d) section 390‑20 in that Schedule; setting out an amount or amounts in respect of a person, the person may make a complaint (other than an excluded complaint) to the Tribunal that the decision to set out the amount or amounts in the statement was unfair or unreasonable. (2) If a person who is given by a superannuation provider a copy of a statement given by the provider to the Commissioner under: (a) section 13 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997; or (b) section 12 of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997; or (ba) subsection 133‑120(2) in Schedule 1 to the Taxation Administration Act 1953; or (bb) subsection 133‑140(1) in that Schedule; or (c) section 390‑5 in that Schedule; or (d) section 390‑20 in that Schedule; is also given by the provider a notice setting out the prescribed period within which the person must complain to the Tribunal about the decision, the person may only make a complaint to the Tribunal under this section within that period. (3) The Tribunal cannot deal with a complaint under this section that must be made within the prescribed period referred to in subsection (2) if the complaint is not made within that period. (4) The Tribunal cannot deal with a complaint under this section to the extent that it relates to excluded subject matter. (5) A complaint under this section is to be made by sending or delivering a written complaint to the office of the Tribunal.