CTHRepealedLegislation
Superannuation Contributions Tax (Assessment and Collection) Regulations 1997
4Form of information to be given to the Commissioner
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#### 4 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 13 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.