(1) The Commissioner of Taxation must keep a register of information for the purposes of this Part.
(2) The Commissioner of Taxation is to keep the register by electronic means.
(3) The register is not a legislative instrument.
(4) The Commissioner of Taxation may cause the contents of all or part of the register to be made available to entities that must comply with:
(a) the data and payment regulations and standards relating to RSAs; or
(b) the superannuation data and payment regulations and standards.
Contents of the register
(5) The register must contain the information given to the Commissioner of Taxation in accordance with section 45R.
(6) The Commissioner of Taxation is to combine the register kept under this section with the register kept under section 34Y of the Superannuation Industry (Supervision) Act 1993 .