Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The following matters may be prescribed by regulation:
(a) information that is required to be given to the Commissioner of Taxation in accordance with this section in relation to prescribed eligible superannuation entities;
(b) the manner and form (including electronic form) in which the prescribed information is to be provided;
(c) the time at which, or period within which, the prescribed information is to be provided.
(2) Each trustee of a prescribed eligible superannuation entity must ensure that the prescribed information in relation to the entity is given to the Commissioner of Taxation in accordance with the regulation.
Contravening requirement to give information
(3) A person commits an offence of strict liability if the person contravenes subsection (2).
Note: For offences of strict liability, see subsection 6.1(1) of the Criminal Code .