SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997 (REPEALED)
This regulation applies to information to be given by a person to the Commissioner under the Act or these Regulations, other than information to be contained in a statement under section 12 of the Act.
6(2) [Set form, medium and format]The information must be given:
(a) if a form for the information is specified or approved by the Commissioner - in that form; and
(b) if a medium for the information is specified or approved by the Commissioner - in that medium; and
(c) if a format for the information is specified or approved by the Commissioner - in that format. 6(3) [Power to specify]
The Commissioner may specify or approve different forms, formats and media:
(a) for information to be given by different types of superannuation providers or other persons; or
(b) for use in different circumstances. 6(4) [Signature and verification]
If a specified or approved form so provides, the person must:
(a) sign the form or include identification of the person in the form; and
(b) verify the information by a declaration as set out in the form. 6(5) [Accompanying information]
Any information that accompanies other information that is given to the Commissioner in a specified or approved form must include:
(a) the signature or other identification of the person giving the information in the form; and
(b) an endorsement that identifies the information as accompanying the information given in the form.
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