15Use of previously approved form

15 Use of previously approved form

(1) This section applies to a form for a kind of information to be given by a person to the Commissioner under the Act or the Superannuation Contributions Tax (Assessment and Collection) Regulations 1997 (the old Regulations) that was, immediately before the repeal of the old Regulations, specified or approved by the Commissioner. (2) The form is taken to have been approved in writing by the Commissioner, at the commencement of this instrument, for the purposes of a statement or document containing that kind of information to be given by a person to the Commissioner under the Act or this instrument. (3) If the form does not require a declaration by any person, then a statement or other document given to the Commissioner in that form does not need to comply with the requirement for a declaration in paragraph 388‑50(1)(b) in Schedule 1 to the Taxation Administration Act 1953 in order to be in the approved form for the purposes of section 9 of this instrument.