Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-20 - SUPERANNUATION  

Division 133 - Division 293 tax  

Subdivision 133-C - Compulsory payment  

End benefit

SECTION 133-145   END BENEFIT NOTICE - MATERIAL CHANGES OR OMISSIONS  

133-145(1)  


If an entity that gives the Commissioner a notice under section 133-140 becomes aware of a material change or material omission in any information given to the Commissioner in the notice, the entity must:


(a) tell the Commissioner of the change in the * approved form; or


(b) give the omitted information to the Commissioner in the approved form.

133-145(2)  
Information required by this section must be given no later than 7 days after the entity becomes aware of the change or omission.




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