Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)

PART 4   AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987

Division 5   Amendments relating to disclosure of information about superannuation funds

53   Secrecy

Section 18 of the Principal Act is amended by omitting subsection (2A) and substituting the following subsection:

"(2A) Subsection (2) does not prevent the Commissioner from disclosing any or all of the following information about a fund:

(a) whether or not the trustee of the fund has lodged a return under section 12 in respect of a particular year of income;

(b) whether or not a decision has been made by the Commissioner to give a notice, or a particular kind of notice, in relation to the fund under section 12 in respect of a particular year of income;

(c) whether or not a notice, or a particular kind of notice, has been given by the Commissioner under section 10, 12 or 13 in relation to the fund in respect of a particular year of income;

(d) whether or not the trustee of the fund has asked the Commissioner to give the trustee a notice under subsection 13(1) in respect of a particular year of income;

(e) whether or not the trustee of the fund has told the Commissioner that the trustee is willing to accept a particular kind of contribution;

(f) an address at which business relating to the fund may be transacted;

(g) such other information as is reasonably necessary to enable members of the public to contact a person who has a function in relation to the fund.".