PART 3
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INFORMATION GENERALLY
REGULATION 12
FORM OF INFORMATION TO BE GIVEN TO THE COMMISSIONER
12(1)
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 Division
390
of Schedule
1
to the
Taxation Administration Act 1953
.
History
Reg 12(1) amended by SLI No 72 of 2007, reg 3 and Sch 1 item 3, by substituting
"
a statement under Division 390 of Schedule 1 to the
Taxation Administration Act 1953
"
for
"
a statement under section 26 or 27 of the Act
"
, applicable in relation to a financial year commencing on or after 1 July 2007.
12(2)
The information must be given in the approved form.
History
Reg 12(2) substituted by SLI No 39 of 2015, reg 4 and Sch 1 item 47, effective 1 July 2015. Reg 12(2) formerly read:
12(2)
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.
12(3)
(Repealed by SLI No 39 of 2015)
History
Reg 12(3) repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 47, effective 1 July 2015. Reg 12(3) formerly read:
12(3)
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.
12(4)
(Repealed by SLI No 39 of 2015)
History
Reg 12(4) repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 47, effective 1 July 2015. Reg 12(4) formerly read:
12(4)
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.
12(5)
(Repealed by SLI No 39 of 2015)
History
Reg 12(5) repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 47, effective 1 July 2015. Reg 12(5) formerly read:
12(5)
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.