13CCopies and inspection of returns

#### 13C Copies and inspection of returns 13C Copies and inspection of returns > > (1) A public sector superannuation provider that lodges a return must retain a copy of the return at the public sector superannuation provider’s registered office or principal place of operation in the State (or, if the public sector superannuation provider is a natural person, at a place nominated by the person specified in the return). > > > > Maximum penalty— > > > > > (a) for an individual—20 penalty units, or > > > > > (b) otherwise—100 penalty units. > > > (1A) (Repealed) > > > (2) The copy is to be retained for at least 5 years after the date on which it was lodged. > > > > Maximum penalty— > > > > > (a) for an individual—20 penalty units, or > > > > > (b) otherwise—100 penalty units. > > > (3) A public sector superannuation provider must make the retained copies of returns reasonably available for inspection by any person. > > > > Maximum penalty— > > > > > (a) for an individual—20 penalty units, or > > > > > (b) otherwise—100 penalty units. > > > (4) The public sector superannuation provider may charge an inspection fee of not more than $10 (or, if the regulations prescribe a greater amount for the purposes of this subsection, that greater amount). > > **s 13C:** Ins 1997 No 30, Sch 1 \[6\]. Am 1999 No 10, Sch 7 \[13\] \[14\]; 2000 No 52, Sch 1 \[14\] \[15\]; 2008 No 67, Sch 7 \[5\]; 2025 No 37, Sch 8\[7\].