(1)  The Commission must provide to the Taxation Commissioner, as required by the law of the Commonwealth, with particulars of the notional contributions surcharge amount in respect of each contributor or pensioner.

(2)  An amount under subregulation (1) is to take into account separately the amount payable to each contributor or pensioner in respect of benefit entitlements accruing under Part 4 , 5 or 6 , regulation 102 or Schedule 1 .

(3)  If a contributor or pensioner so requests, the Commission is to give to that person a copy of the particulars given to the Taxation Commissioner under subregulation (1) relating to that person together with details of how the amount was calculated.

(4)  If a contributor or pensioner believes that the amount referred to in subregulation (1) is incorrect owing to either a miscalculation of matters ascertained by the Actuary or a mistake of fact, the contributor or pensioner may, by notice in writing to the Commission –

(a) request that the calculation of the amount be reviewed; and

(b) request the Commission to consider any evidence which the contributor or pensioner may submit to the Commission.