Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A superannuation provider who makes a payment to the Commissioner of surcharge or advance instalment on a member's surchargeable contributions for a financial year must give the Commissioner, within a period notified to the provider by the Commissioner, a statement setting out such information as is required by the regulations.
(2) The information that may be required includes information about other members or former members in relation to whom the provider is or was a superannuation provider.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: The amount of a penalty unit is stated in section 4AA of the Crimes Act 1914 . If a body corporate is convicted of an offence, subsection 4B(3) of that Act allows a court to impose a fine that is not greater than 5 times the maximum fine that could be imposed by the court on an individual convicted of the same offence.