Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997
10Change or omission in information given to the Commissioner
Start here
Get a plain-English read of 10
Turn the raw legal text into a practical explanation grounded in Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997.
10 Change or omission in information given to the Commissioner
(1) 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. (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.