S 29 repealed by No 9 of 2007, s 3 and Sch 4 item 2, applicable in relation to things that are done and events that occur on or after 1 July 2007. S 29 formerly read:
SECTION 29 FORM IN WHICH INFORMATION IS TO BE GIVEN TO COMMISSIONER OR SUPERANNUATION PROVIDER
Notice stating how information to be given
29(1)
The Commissioner may, by notice published in the
Gazette
, set out the way in which information to be contained in a statement under section
26
or
27
is to be given to the Commissioner or to another superannuation provider.
Information may be given in statement provided for different purpose
29(2)
Without limiting subsection (1), the notice may require the information to be included in a statement to be given to the Commissioner or another superannuation provider for the purposes of the
Superannuation Contributions Tax (Assessment and Collection) Act 1997
.
Notice may require information to be given electronically
29(3)
Without limiting subsection (1), the notice may require the information to be given electronically.
29(4)
If the notice requires information to be given electronically, the Commissioner may, by legislative instrument, exempt a superannuation provider from that requirement.
History
S 29(4) amended by
No 58 of 2006
, s 3 and Sch 7 item 268, by substituting
"
legislative instrument
"
for
"
writing
"
, effective 22 June 2006.
29(5)
(Repealed by
No 58 of 2006
)
History
S 29(5) repealed by
No 58 of 2006
, s 3 and Sch 7 item 269, effective 22 June 2006. S 29(5) formerly read:
29(5)
An exemption under subsection (4) is a disallowable instrument for the purposes of section
46A
of the
Acts Interpretation Act 1901
.
Date of effect of notice
29(6)
The notice has effect on and after the day stated in the notice.
Offence
29(7)
A superannuation provider commits an offence if:
(a)
the provider gives information in a statement under section
26
or
27
; and
(b)
a notice under subsection (1) sets out the way in which that information is to be given; and
(c)
the provider fails to give the information in that way; and
(d)
the failure is not covered by an exemption under subsection (4).
Penalty: 50 penalty units.
29(8)
[Strict liability]
An offence against subsection (7) is an offence of strict liability.
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