SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997 [ REPEALED]

PART 3 - INFORMATION GENERALLY  

REGULATION 6   FORM OF INFORMATION TO BE GIVEN TO THE COMMISSIONER  

6(1)   [Application]  

This regulation applies to information to be given by a person to the Commissioner under the Act or these Regulations, other than information to be contained in a statement under section 12 of the Act.

6(2)   [Set form, medium and format]  

The information must be given:


(a) if a form for the information is specified or approved by the Commissioner - in that form; and


(b) if a medium for the information is specified or approved by the Commissioner - in that medium; and


(c) if a format for the information is specified or approved by the Commissioner - in that format.

6(3)   [Power to specify]  

The Commissioner may specify or approve different forms, formats and media:


(a) for information to be given by different types of superannuation providers or other persons; or


(b) for use in different circumstances.

6(4)   [Signature and verification]  

If a specified or approved form so provides, the person must:


(a) sign the form or include identification of the person in the form; and


(b) verify the information by a declaration as set out in the form.

6(5)   [Accompanying information]  

Any information that accompanies other information that is given to the Commissioner in a specified or approved form must include:


(a) the signature or other identification of the person giving the information in the form; and


(b) an endorsement that identifies the information as accompanying the information given in the form.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.