21BErrors or omissions in statements

#### 21B Errors or omissions in statements (1) A superannuation provider who becomes aware of a material error, or material omission, in any information in a statement of the superannuation provider under section 21A must give the corrected or omitted information to the Commissioner. (2) The corrected or omitted information must be given: (a) in the approved form; and (b) no later than 30 days after the superannuation provider becomes aware of the error or omission. > Note 1: The Commissioner may defer the time for giving the information: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953. > Note 2: The Taxation Administration Act 1953 provides for offences and administrative penalties if the information is not given when it must be: see sections 8C and 8E of that Act and Division 286 in Schedule 1 to that Act.