20JRevoking Commissioner’s notice to superannuation provider about person

#### 20J Revoking Commissioner’s notice to superannuation provider about person Requirement for revocation (1) The Commissioner must revoke a notice given to a superannuation provider about a person under section 20C if the Commissioner is satisfied that either: (a) the circumstances for giving the notice did not exist; or (b) the circumstances for giving a notice about the person to the superannuation provider under that section no longer exist. Means of revocation (2) The revocation must be made by written notice given to the superannuation provider. Effect of revocation (3) If the Commissioner revokes a notice given to a superannuation provider about a person under section 20C, this Act has effect as if the notice had never been given. No revocation if payment already made (4) However, the revocation of a notice given to a superannuation provider about a person under section 20C has no effect if a condition in subsection (5) or (6) exists. (5) One condition is that, before the revocation, the superannuation provider has made a payment to the Commissioner under subsection 20F(1) because of the notice. (6) The other condition is that: (a) notice of the revocation is given to the superannuation provider less than 28 days before the scheduled statement day by the end of which an amount would be due and payable under subsection 20F(1) because of the notice under section 20C, apart from: (i) the revocation; and (ia) paragraph 20F(1)(c); and (ii) any deferral under section 255‑10 in Schedule 1 to the Taxation Administration Act 1953; and (b) before the end of that day, the superannuation provider: (i) gives the Commissioner a statement purportedly under section 20E because of the notice under section 20C; or (ii) pays the Commissioner an amount purportedly under subsection 20F(1) because of the notice under section 20C. (7) Subsection (1) does not require the Commissioner to revoke a notice under section 20C if the revocation would not have effect because of subsection (4) of this section.