Commonwealth Consolidated Acts

RETIREMENT SAVINGS ACCOUNTS ACT 1997 - SECT 149

    In this Part:

"RSA officer" means a person exercising powers or performing functions under or in relation to this Act or the regulations.

"statement made to an RSA officer" means a statement made to an RSA officer orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes a statement:

  (a)   made in an application, notification, return or other document made, prepared, given or purporting to be made, prepared or given, under this Act or the regulations; or

  (b)   made in answer to a question asked of a person under this Act or the regulations; or

  (c)   made in any information given, or purporting to be given, under this Act or the regulations; or

  (d)   made in a document given to an RSA officer otherwise than under this Act or the regulations;

but does not include a statement made in a document produced under subsection   93(1) or section   100.