Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 390 - Superannuation reporting  

Subdivision 390-C - Other statements  

SECTION 390-115   CHANGE OR OMISSION IN INFORMATION GIVEN TO THE COMMISSIONER  

390-115(1)  
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.

Note:

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.

Note:

Section 388-55 allows the Commissioner to defer the time for giving an approved form.



 

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