45RRSA providers to provide information for inclusion in register

45R RSA providers to provide information for inclusion in register

(1) The following matters may be prescribed by regulation: (a) information that is required to be given to the Commissioner of Taxation in accordance with this section in relation to prescribed RSAs; (b) the manner and form (including electronic form) in which the prescribed information is to be provided; (c) the time at which, or period within which, the prescribed information is to be provided. (2) The RSA provider of a prescribed RSA must give the prescribed information in relation to the RSA to the Commissioner of Taxation in accordance with the regulation. Contravening requirement to give information (3) A person commits an offence of strict liability if the person contravenes subsection (2).

Penalty: 25 penalty units.

Note: For offences of strict liability, see subsection 6.1(1) of the Criminal Code.