9Change or omission in information given to the Commissioner

9 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.