SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 34X Correction and rectification of information
SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 34X
Correction and rectification of information(1) The Commissioner of Taxation may alter information in his or her possession for the purposes of ensuring the information complies with:
(a) any applicable regulations made under this Part; and
(b) any applicable superannuation data and payment standards.
(2) An alteration made by the Commissioner of Taxation under
subsection (1) does not have the effect of discharging any liability of
a person for a contravention of a provision of this Part relating to the
information.