Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997
6Form of information to be given to the Commissioner
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6 Form of information to be given to the Commissioner
(1) 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. (2) 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. (3) 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. (4) 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. (5) 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.