24DError or omission in statement

#### 24D Error or omission in statement Scope (1) This section applies if: (a) a superannuation provider gives the Commissioner a statement under section 24C; and (b) the superannuation provider becomes aware of a material error, or material omission, in any information in the statement. Superannuation provider must give information (2) The superannuation provider must, in the approved form, give the Commissioner the corrected or omitted information. (3) Information required by subsection (2) must be given 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.