Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)

Part 4   AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987

89   Person may request copy of previous determination

Section 15Q of the Principal act is amended by adding at the end the following subsection:

"(3) If:

(a) the Commissioner has provided a copy of a determination to a person in accordance with subsection (1); and

(b) the Commissioner had not previously given the person documents under section 15M or 15N in relation to the determination or provided a copy of the determination to the person;

subsection 16(1A) has effect as if, on the day on which the copy was so provided, the Commissioner had given the person notice of the decision to make the determination and of any decision to amend the determination.".