Superannuation (Unclaimed Money and Lost Members) Act 1999
A superannuation provider who becomes aware of a material error, or material omission, in any information in a statement of the superannuation provider under section 21A must give the corrected or omitted information to the Commissioner. 21B(2)
The corrected or omitted information must be given: (a) in the approved form; and (b) no later than 30 days after the superannuation provider becomes aware of the error or omission.
The Taxation Administration Act 1953 provides for offences and administrative penalties if the information is not given when it must be: see sections 8C and 8E of that Act and Division 286 in Schedule 1 to that Act.
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