Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
If a *superannuation provider in relation to a *superannuation plan becomes aware of a material change or material omission in any information given to the Commissioner in relation to the plan under this Division, the provider 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.
Section 286-75 provides an administrative penalty for breach of this subsection.390-115(2)
Information required by subsection (1) must be given no later than 30 days after the *superannuation provider becomes aware of the change or omission.
Section 388-55 allows the Commissioner to defer the time for giving an approved form.
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