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(1A) (Repealed)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].