Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
Superannuation providers must give the Commissioner information about superannuation plans (such as contributions to superannuation plans) periodically.
Superannuation providers are also required to give information about roll-over superannuation benefits paid from superannuation plans.
Life insurance companies must give the Commissioner information about holders of certain life insurance policies.
For requirements for payment summaries in relation to superannuation lump sums, see section 16-165 .