Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997 - SECT 13

Notice stating how information to be given

  (1)   The Commissioner may, by notice published in the Gazette , set out the way in which information to be contained in a statement under section   12 is to be given.

Date of effect of notice

  (2)   The notice has effect on and after the day stated in the notice.

Superannuation provider to comply with notice

  (3)   If any of the information that a superannuation provider is required to give under section   12 is kept by or on behalf of the provider by a data processing device, the provider must give the information in a way set out in the notice.

Exemption

  (4)   The Commissioner may, by legislative instrument, exempt a superannuation provider from subsection   (3).