SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)
If at any time a superannuation provider becomes aware of a change or omission in any information given to the Commissioner, the provider must:
(a) inform the Commissioner of the change; or
(b) give the omitted information to the Commissioner;
as the case requires, unless the provider is reasonably satisfied that the change or omission will not affect an assessment.
9(2)
Information required by subregulation (1) must be given:
(a) if the provider becomes aware of the change or omission not less than 30 days before the next reporting day - before that reporting day; or
(b) in any other case - before the reporting day after the next reporting day.
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