Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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.
Information required by this section must be given no later than 7 days after the entity becomes aware of the change or omission.
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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.