SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993

PART 3B - SUPERANNUATION DATA AND PAYMENT REGULATIONS AND STANDARDS  

Division 4 - Information  

Subdivision B - Register of information about certain funds and schemes  

SECTION 34Z   TRUSTEES TO PROVIDE INFORMATION FOR INCLUSION IN REGISTER  

34Z(1)  
The following matters may be prescribed by regulation:


(a) information that is required to be given to the Commissioner of Taxation in accordance with this section in relation to prescribed eligible superannuation entities;


(b) the manner and form (including electronic form) in which the prescribed information is to be provided;


(c) the time at which, or period within which, the prescribed information is to be provided.

34Z(2)  
Each trustee of a prescribed eligible superannuation entity must ensure that the prescribed information in relation to the entity is given to the Commissioner of Taxation in accordance with the regulation. Contravening requirement to give information

34Z(3)  
A person commits an offence of strict liability if the person contravenes subsection (2).

Penalty: 25 penalty units.

Note:

For offences of strict liability, see subsection 6.1(1) of the Criminal Code .




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