Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 4 Improving efficiency and data quality in the superannuation system
Part 2 Retirement Savings Accounts Act 1997
Division 1 Information register for data and payment standards
Retirement Savings Accounts Act 1997
30 Application
(1) The register provided for by Subdivision B of Division 4 of Part 4A of the Retirement Savings Accounts Act 1997, as inserted by this Schedule, is to be kept from 1 July 2013.
(2) A regulation made for the purposes of subsection 45S(1) of the Retirement Savings Accounts Act 1997, as inserted by this Schedule, must not prescribe a time by which information is to be provided to the Commissioner of Taxation that is before 1 March 2013.
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