Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (191 of 1997)

Schedule 4   Amendment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997

10   Subsection 13(2)

Omit all the words before paragraph (a), substitute:

Each superannuation provider must, after the end of each financial year but not later than the notification date for the financial year or such later date (if any) as the Commissioner allows, give the Commissioner, in respect of each member in relation to whom the provider was a superannuation provider at the end of the financial year, a statement setting out:

Note: The heading to subsection 13(2) is replaced by “Superannuation provider to give statement to Commissioner at end of financial year”.